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FEDERAL INCOME TAX STATUTE [i] (DISCUSSION DRAFT 2, January 2, 1950)

handle is hein.ali/aliftp0240 and id is 1 raw text is: NONE OF THE MATERIAL IN THIS DRAFT
REPRESENTS FINAL           CONCLUSIONS.        IT  IS
SENT TO YOU FOR YOUR HELP AND
ADVICE BOTH ON POLICY AND PHRASING.
Confidential *
(Not to be sold, offered for sale, or otherwise published)
The American Law Institute
FEDERAL INCOME TAX STATUTE
Discussion Draft No. 2
Submitted by the Tax Policy Committee to the Tax Advisory
Group for Discussion at the Meeting
January 19 and 20, 1950
SUBJECTS COVERED:
Gross Income
Deductions from Gross Income
Gain and Loss in Respect of Property
Accounting
Corporate Distributions
Corporate Formations, Reorganizations, and
Liquidations of Subsidiaries
January 2, 1950
The Executive Office,
TH- 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 speciul purpose. It is preliminary
and private; therefore, citations or quotations frout it must not be made in
any public address or article.)