See also Restatement in the Courts, 1948 supplement, which contains additional material amending some of the text in this restatement.

As adopted and promulgated by The American Law Institute at Washington, D.C. May 16, 2001.

In addition to formal aggregation in litigated settings, such as with class actions, the work addresses a broader array of cases that are bundled together and settled or tried to test the value of related claims.

While the 1987 volume addressed various aspects of US internal income tax law as applied to international transactions, this volume deals with the special set of problems involved in treaties between the US and their trading partners by ...