Investment income defined as income from foreign exchange assets, determining non resident tax treatment under special provisions. The operative definition treats investment income as any income arising from a foreign exchange asset, applied within the special provisions governing non resident incomes to determine which returns from foreign exchange instruments qualify as investment income for tax treatment.
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Provisions expressly mentioned in the judgment/order text.
Investment income defined as income from foreign exchange assets, determining non resident tax treatment under special provisions.
The operative definition treats investment income as any income arising from a foreign exchange asset, applied within the special provisions governing non resident incomes to determine which returns from foreign exchange instruments qualify as investment income for tax treatment.
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