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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 136, February 26, 1953)

handle is hein.ali/aliftp0141 and id is 1 raw text is: Income Tax Project Preliminary Draft No. 136 February 26, 1953 CONFIDENTIAL* (Not to be sold, offered for sale, or otherwise published) THE AMERICAN LAW INSTITUTE INCOME TAX PROJECT PRELIMINARY DRAFT NO. 136 TESTS OF CONTROL IN THE CORPORATE AREA DETERMINATION OF PARENT'S BASIS ON LIQUIDATION OF SUBSIDIARY 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.