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American Trust Company v. Smyth et al.

United States of America.  04 June 1956 ; 08 July 1957 .

Published online by Cambridge University Press:  01 January 2021

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Abstract

Treaties — Interpretation of — Principles and Rules of — Interpretation by Reference to Object of Treaty — Intention of the Parties — Comparison with Other Treaties in pari materii — Income Tax Convention — Taxation of Capital Gain of Domestic Trust with Foreign Beneficiaries — The Law of the United States of America.

Keywords

Treaties
Type
Case Report
Information
International Law Reports , Volume 24 , 1961 , pp. 632 - 637
Copyright
© Cambridge University Press 1961

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