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Tax Lawyer, Vol. 56, No. 4 ECI ISSUES FOR INVESTMENT FUNDS 719 719 SELECTED CURRENT EFFECTIVELY CONNECTED INCOME ISSUES FOR INVESTMENT FUNDS David R. Sicular* Emma Q. Sobol** TABLE OF CONTENTS I. ECI—In General .................................................................................... 721 II. Inbound Taxation—Historical Background ........................................... 722 A. 1909-1936 ....................................................................................... 722 B...

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