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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 147, May 9, 1953)

handle is hein.ali/aliftp0152 and id is 1 raw text is: Federal Income, Estate and Gift Tax Project Preliminary Draft No. 147 May 9, 1953 THE AMERICAN LAW INSTITUTE FEDERAL INCOME, ESTATE AND GIFT TAX PROJECT Submitted by the Council to the Members for Discussion at the Thirtieth Annual Meeting May Z0, 21, 2? and 23, 1953. PRELIMINARY DRAFT NO. 147 TREATMENT OF CORPORATE TAX ATTRIBUTES UPON CASH STOCK PURCHASES AND UPON CORPORATE REORGANIZATIONS The Executive Office The American Law Institute 133 South 36th Street Philadelphia 4, Pa.