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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 46, October 19, 1950)

handle is hein.ali/aliftp0049 and id is 1 raw text is: October 19, 1950 Preliminary Draft No. 46 Memorandum re Basis of Stock after Redemption Essentially Equivalent to-aDividend CONFIDENTIAL* MEMORANDUM IN RESPECT OF CERTAIN PROBLEMS ARISING UNDER PRELIMINARY DRAFT NO. 39 SUBCHAPTER C. SPECIAL PViOVISIONS DEALING WITH CERTAIN TAXPAYERS PART I. CORPORATIONS AND HOLDERS OF CORPORATE STOCK OR OBLIGATIONS Subpart (a). Corporate Distributions Preliminary Draft No. 46 The Executive Office The American Law Institute 13 South 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 pre- liminary and private; therefore, citations or quotations from it must not be rade in any public address or article.)