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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 226, May 8, 1959)

handle is hein.ali/aliftp0236 and id is 1 raw text is: CONFIDENTI AL*

(Not to be sold, offered for sale, or otherwise published)
THE AMERICAN LAW INSTITUTE

Federal Income, Estate and
Gift Tax Project
Preliminary Draft No. 226

Capital Gain Study
Treatment of Gain or Loss on the
Sale or Exchae oT-Bu*n-ss 15-oTpeity

Submitted to the Tax Policy Committee
For Review and
Comments

May 8, 1959

The Executive Office
The American Law Institute
133 South 36th Street
Philadelphia 4, 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; therefore, citations or
quotations from it must not be made in any public address or
articl e.