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INCOME TAX PROJECT [i] (1950)

handle is hein.ali/aliftp0051 and id is 1 raw text is: October 23, 1950 Preliminary Draft No. 48 Memorandum re Corporate Divisions and Pro Rata Partial Liquidations CONFIDENTIAL* MEMORANDUM IN RESPECT OF CERTAIN PROBLE.! ARISING UNDER PRELIMINARY DRAFT NO. 39 SUBCHAPTER C. SPECIAL PROVISIONS DEALING WITH CERTAIN TAXPAYERS PART I. CORPORATIONS AND HOLDERS OF CORPORATE STOCK OR OBLIGATIONS Subpart Subpart (a). (b). Corporate Distributions Corporations Preliminary Draft No. 48 The Executive Office The American Law Institute 13South 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 made in any public address or article.)