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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 166, December 11, 1953)

handle is hein.ali/aliftp0172 and id is 1 raw text is: Federal Incomej, T state and Gift Tax Project Preliminary Draft No. 166 December ll 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. 166 MEMORANDUM RE JOINT TENANCIES, TENANCIES BY THE, i.NTIRETY, AND SIMILAR FORMS OF JOINT OWNERSHIP The Executive Office 'The American Law Institute 133 S. 36th Street Philadelphia 4s 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; thereforep citations or quotations from it must not be made in any public address or article.)