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TAX ADVISORY GROUP MEMORANDUM 5 i (November 15, 1965)

handle is hein.ali/aliestate0020 and id is 1 raw text is: CONFIDENTIAL*
(Not to be sold, offered for sale, or otherwise published)
The American Law Institute
FEDERAL ESTATE AND GIFT TAX PROJECT
Tax Advisory Group
Memorandum No. 5
SUBJECT COVERED:
I)iv'ision I -The I niftd 'l'v ansfer Tax Proposal
Division l l-lroposed Revision of the Dual Tax System
Division II I-liiital Look at the Accessions Tax System
Suhinitted to t he Tax Advisory ( Ioli) for Consisiderat ion at a
Meeting in Washington, I). C., l)eeember 10 and 11, 1965
November 15, 1965
The Executive Office
Tilt: AMRICAN LAW INSTITUTE
101 North 33rd Street
Phila., Pa., 19104
'This draft is subinitted privntly and grit uitously to it limited number of
s1Imted  pewrsonls of  it particular chiss for it special purpose. It is preliminary
and private; therefore, citations or quotations frot it must not be inad-, in
any public address or article.