DAN ROSTENKOWSKI, Illinois, Chairman SAM GIBBONS, Florida J.J. PICKLE, Texas BILL ARCHER, Texas PHILIP M. CRANE, Illinois DANIEL PATRICK MOYNIHAN, New York MAX BAUCUS, Montana DAVID L. BOREN, Oklahoma BOB PACKWOOD, Oregon ROBERT DOLE, Kansas HARRY L. GUTMAN, Chief of Staff PETER V.Z. COBB, Deputy Chief of Staff MARY M. SCHMITT, Associate Chief of Staff (Law) BERNARD A. SCHMITT, Associate Chief of Staff (Revenue Analysis) (II) 1482276 III. OVERVIEW OF UNITED STATES TAXATION OF INTER- NATIONAL TRADE AND INVESTMENT AND U.S. TAX 39 39 40 44 45 47 51 (III) |