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GENERATION SKIPPING TRANSFERS i (TAX ADVISORY GROUP DRAFT 14, October 31, 1983)

handle is hein.ali/aliestate0036 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL PUBLIC DISCLOSURE IS PROHIBITED* (Not to be sold, offered for sale, or otherwise published) The American Law Institute FEDERAL ESTATE AND GIFT TAX PROJECT STUDY ON GENERATION-SKIPPING TRANSFERS UNDER THE FEDERAL ESTATE TAX Tax Advisory Group Draft No. 14 Subjects Covered: Introduction Sumrrary of Principal Recommendations Part I. A. The Reporters' Recommendations B. The 1983 Treasury Generation Skipping Tax Proposal C. A Comparison of the Reporters' Recommendations and the Treasury Proposal Part II. A, Criteria Used In Analyzing the Nature and Extent of Problems Relating to Skip- ping Transfers B. The Effects of Skipping Transfers Appendix A. Data from the Internal Revenue Service Tabulation of 1957 and 1959 Estate Tax Returns Appendix B. Historical Recognition and Characterization of the Skipping Problem Submitted to the Tax Advisory Group for consideration at its meeting on November 10 (at 10:00 a.m.), 11 and 12, 1983, at the Vista International Hotel, Washington, D.C. October 31, 1983 The Executive Office THE AMERICAN LAW INsrrruE 4025 Chestnut Street Philadelphia, PA 19104 *This is a preliminary draft submitted on a prlvate and confidential basis to a limited group for the sole purpose of study and criticism. It has not been promulgated or approved by the Council or the members of The American Law Institute. As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance disclosed in any public address or writing.