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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 50, October 23, 1950)

handle is hein.ali/aliftp0053 and id is 1 raw text is: October 23, 1950
Preliminary Draft No. 50
Summary Memorandum
CONFIDENTIAL*
SUMMARY OF CONCLUSIONS IN FIELD OF STOCK DIVIDENDS,
CORPORATE DISTRIBUTIONS TREATED AS DIVIDENDS,
CORPORATE DIVISIONS AND RECAPITALIZATIONS
Preliminary Draft No. 50
The Executive Office
The 4erican Law Institute
133' 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 made in any public address or article.)