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![handle is hein.ali/aliftp0234 and id is 1 raw text is: Federal Income, Estate and
IGift Tax Project
P.D. 224
March 18, 1958
CONFIDENTIAL*
(Not to be sold, offered for exchange or otherwise published)
The American Law Institute
Federal Income, Estate and Gift Tax Project
Preliminary Draft No. 224
Corporate Liquidations, Collapsible Corporations
[and Collapsible Partnerships]
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 preliminary and private;
therefore, citations or quotations from it must not be made
in any publication, address or article.](ViewImageLocal?handle=hein.ali/aliftp0234&div=1&collection=&method=preview&ext=.png&size=3)