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Lot #5074
Franklin D. Roosevelt

An international treaty for “avoidance of double taxation and the prevention of fiscal evasion”

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Estimate: $5000+
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Description

An international treaty for “avoidance of double taxation and the prevention of fiscal evasion”

DS, two pages, 8 x 12.5, August 31, 1944. Official cover sheet conveying an agreement between the United States and Canada to the Senate for approval. In part: “With a view to receiving the advice and consent of the Senate to ratification I transmit herewith a convention between the United States of America and Canada for the avoidance of double taxation and the prevention of fiscal evasion in the case of estate taxes and succession duties, signed in Ottawa on June 8, 1944. The convention was negotiated and signed on behalf of the United States of America in pursuance of full powers issued by me to the American Ambassador. The convention has the approval of the Department of State and the Treasury Department.” Upper left corner of the first page bears an embossed presidential seal. In fine condition. Official documents between the president and the Senate rarely come on the market.

Ex. Charles Hamilton, July 24, 1975; sale 89, lot 256. Pre-certified PSA/DNA.

Auction Info

  • Auction Title: Everett Fisher Collection
  • Dates: #472 - Ended March 17, 2016





This item is Pre-Certified by PSA/DNA
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