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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 212, April 4, 1957)

handle is hein.ali/aliftp0222 and id is 1 raw text is: FederalIncome, Estate and Gift Tax Project P. T. 212 April h, 1957 CONFIDEFTIAL* (N\ot to be sold, offered for exchange or otherwise published) The American Law Institute Federal Income, Estate and Gift Tax Project Preliminary Draft No. 212 Denying Liquidation Treatment to Certain Distributions in Complete liquidation: The leincorporation Problem The Executive Office The American Law Institute 133 South 36th Street Philadelphia ., 1 ensylvania *This draft is submitted privately and gratuitously to a limited number of selected persons of a particular class for a special purpcse. It is preliminary and private; therefore, citations or quotations from it must not be made in any publication, address or article.