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Proposals for improvement of rules for allocation of deductions between foreign and U.S.-source income: a report on proposed regulation Sec. 1.861-8, issued on June 18, 1973 : report of Committee on Deductions from Foreign Income
1974, New York State Bar Association Tax Section
in English
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"Written by Gordon D. Henderson, Chairman of the Committee, and Peter Miller, former Chairman of the Tax Section and of its Committee on International Taxation"--p. 3 (1st group)
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