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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 208, December 11, 1956)

handle is hein.ali/aliftp0218 and id is 1 raw text is: Federal Income Estate and
Gift Tax Project
Preliminary Draft 208
December 11, 1956
CONFDENTIAL *
(Not to be sold, offered for exchange or otharwise published)
The
American Law Institute
Federal Income Estate and Gift Tax Project
Preliminary Draft 208
Further Revision of the Liquidation Draft - A Revision of Optional
Treatment of Gain on Aliquot Distribution in Liquidation of a
Limited Ownership Corporation.
The Executive Office
The American Law Institute
133 South 36th Street
Philadelphia 4, Pennsylvania
*This draft is submitted privately and gratuitously to a limited number of
selected persons of a particular class for a special purpose. It is preliminar3
and private; therefore, citations or quotations from it must not be made in
any publication, address or article.