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INCOME TAX PROJECT I (PRELIMINARY DRAFT 122, September 1, 1952)

handle is hein.ali/aliftp0126 and id is 1 raw text is: Income Tax Project Septembdr .1, 1952 Preliminary Draft No. 122 THE AMERICAN LAW INSrITUTE INCOME TAX PROJECT INCOME TAX TREATMENT OF TRUSTS AND ESTATES This revision has been prepared for distribution at the Panel Discussion on the Tax Aspects of Trusts and Estates, held by the Tax Section of the American Bar Association on September 16, 1952 at San Francisco. It 0 isa revision of the material in Tentative Draft No, 7, May 1952.