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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 95, December 5, 1951)

handle is hein.ali/aliftp0098 and id is 1 raw text is: Income Tax Project
Preliminary Draft No. 95
X312,X313,X650-652,     X660
December 5, 1951
CONFIDENT IAL.
(Not to be sold, offered for sale, or otherwise published)
THE AMERICAN LAW INSTITUTE
INCOIv TAX PROJECT
PRELIMINARY DRAFT NO.95
TAX AVOIDANCE TRANSACTIONS (SECTIONS 45;129)
AFFILIATED CORPORATE GROUPS
CORPORATIONS IMPROPERLY ACCUI\ELATING SURPLUS
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.