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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 51, October 25, 1950)

handle is hein.ali/aliftp0054 and id is 1 raw text is: October 25, 1950

October 25, 1950
Preliminary Draft No. 51
Memorandum on Earnings and Profits
CONFIDENTIAL*
MEMORANDUM ON CARRYOVER OF EARNINGS AND PROFITS
AND DEFICITS IN WHOLLY OR PARTIALLY TAX-FREE TRANSACTIONS
Preliminary Draft No. 51
The Executive Office
The American 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
preliminary and private; therefore, citations or quotations from it must
not be made .in any public address or article.)