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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 40, October 9, 1950)

handle is hein.ali/aliftp0043 and id is 1 raw text is: October 9, 1950 Preliminary Droft No. 'tO Memorandum re Indebtedne.-'; CONFIDENTIAl* MEMORANDUI4 IN RESPEC T OF CERTAIN PROBLEMS ARISING UNDER PRELIMINARY DRAFT NO. 40 SUBC1APTER C. SPECIAL IROVISIONS DEALING WITH CERTAIN TAXPAYERS .-* * PART I. CORPORATIONS AND HOLDERS OF CORPORATE STOCK OR OBLIGATIONS Subpart (a). Corporate Distributions Subpart (b). Corporations Preliminary Draft No. 40 The Executive Office The American Law Institute 13 JSouth 36th Street Philadelrhia 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 pre- liminary and private; therefore, citations or quotations from it must not be made in any public address or article.)