About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline



FEDERAL INCOME TAX STATUTE i (DISCUSSION DRAFT 4, February 1, 1951)

handle is hein.ali/aliftp0242 and id is 1 raw text is: Confidential *
(Not to be sold, offered for sale, or otherwise published)
The American Law Institute
FEDERAL INCOME TAX STATUTE

Discussion Draft No.

Submitted by the Tax Policy Committee to the Tax Advisory
Group for Discussion at the Meeting
February 15, 16 and 17, 1951.
SUBJECTS COVERED:

Corporate
Corporate

Distributions
Formations and Reorganizations

February 1, 1951
The Executive Office,
TnE AMERICAN LAW INsnTTU,
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 article.)