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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 127, November 18, 1952)

handle is hein.ali/aliftp0131 and id is 1 raw text is: Income Tax Project Preliminary Draft No. 127 November 18, 1952 CONFIDENTIAL* (Not to be sold, offered for sale, or otherwise published) THE AMERICAN LAW INSTITUTE INCOME TAX PROJECT PRELIMINARY DRAFT NO, 127 ISSUES INVOLVED IN A DEFINITION OF TRANSFER BY GIFT UNDER THE GIFT TAX AND THE CORRELATION OF THIS DEFINITION WITH THE INCOME TAX 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.