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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 214, May 15, 1957)

handle is hein.ali/aliftp0224 and id is 1 raw text is: Feaeral Income, Estate and
Gift Tax Project
P. D. 214
May 15, 1957
CONFIDENTIAL*
(',ot to be sold, offered for exchange or otherwise published)

The American Law Institute
Federal Income, 2state and lift Tax Project

Preliminary Draft o. 214
Liquidations Preceded by Transfers to Controlled Corporations
or Followed by 1Reincorporations: Draft and Comments
The Sxecutive Office
The American Law Institute
133 South 36th Street
rihiladelphia h, Pennsylvania
*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 f'rom it must not
be made in any nublication, address or article.