Suchergebnisse

An important question under the capital gains provisions of the revenue laws is the meaning of the term "hold." The author studies judicial concepts of "holding" and concludes that inconsistencies have been introduced by judicial reaction to changing concepts of property. Noting that past legislative attempts to remedy the situation have been fruitless, he issues a call for "enlightened" congressional action.

The United Nations Conference on International Commercial Arbitration convened from the 20th of May until the 10th of June, 1958, at the Organization's Headquarters in New York. Early in the general debate, the United States Eepresentative, Mr. Beale, stated that his Government wasaware that it was necessary to improve both the law and the practice of arbitration if it was desired that that institution should play its part properly in the settlement of disputes arising out of international trade.