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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT i (PRELIMINARY DRAFT 229, December 14, 1959)

handle is hein.ali/aliftp0239 and id is 1 raw text is: CONFIDENTIAL*
(Not to be sold, offered for sale, or otherwise published
THE AMERICAN LAW INSTITUTE

Federal Income, Estate and
Gift Tax Project
Preliminary Draft No'. 229

.Capital Gain Study
Tentat4   Draft of Statutory
Re-vsions  5   0o  sugge~stions
Contained in Preliminary- Drafts
No. 22b    22. 'ad2
Submitted to the Tax Policy Committee
For Rev,,w and
Comments
December 14, 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> ,i
number of selected persons of a particular class for a special
purpose. It is preliminary and private; therefbre, citations or.
quotations from it must not be made in any public address or
article.