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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 37, June 20, 1950)

handle is hein.ali/aliftp0040 and id is 1 raw text is: Income Tax Project Preliminary Draft No. 37--§126, §X312 June 20, 1950 CONFIDENTIAL* (Not to be sold, offered for sale, or otherwise published) THE AMERICAN LAW INSTITUTE INCOME TAX PROJECT PRELIMINARY DRAFT NO. 37 INCOME IN RESPECT OF A DECEDENT Section 126 ACCOUNTING FOR TRANSFER SHAREHOLDERS BY GIFT OR BY CORPORATE DISTRIBUTION TO OF CERTAIN TYPES OF PROPERTY Section X312 The Executive Office The American Law Institute 133 S. 36th Street Philadelphia 4, Pa. *(This draft is submitted privately and gratuitously to a limited number of selected persons of a particular class for a special purpose. It is preliminary and private; therefore, citations or quotations from it must not be made in any jublic address or article.)