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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 154, September 28, 1953)

handle is hein.ali/aliftp0159 and id is 1 raw text is: Federal Income, Estate and Gift Tax ?roject Preliminary Draft No. 154 September 28, 1953 CONFIDENTIAL* (Not to be sold, offered for sale, or otherwise published) THE AMERICAN LAW INSTITUTE FEDERAL INCOME, ESTATE AND GIFT TAX PROJECI PRELIMINARY DRAFT NO. 154 INCOME TAX TREATMENT OF TRUSTS, BENEFICIARIES AND ESTATES 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,