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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 149, June 22, 1953)

handle is hein.ali/aliftp0154 and id is 1 raw text is: Federal Income, Estate and Gift Tax Project
Preliminary Draft No. 149
June 22, 1953
CONFIDENTIAL*
(Not to be sold, offered for sale, or otherwise published)
THE AMERICAN LAW INSTITUTE
FEDERAL INCOME, ESTATE AND GIFT TAX PROJECT
PRELIMINARY DRAFT NO. 149
MEMORANDUM CONCERNING AVERAGING BASIS OF ALL STOCK
OF THE SAME CHARACTER IN STOCKHOLDERS' HANDS
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.