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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (DISCUSSION DRAFT 12, March 1956)

handle is hein.ali/aliftp0253 and id is 1 raw text is: C ONFIDENTIA L* (Not to be sold, offered for sale, or otherwise published) THE AMERICAN LAW INSTITUTE FEDERAL INCOME, ESTATE AND GIFT TAX PROJECT Discussion Draft No. 12 Memoranda for Discussion Submitted by the Tax Policy Committee to the Tax Advisory Group for Discussion at the Meeting March 1, 2 and 3, 1956. Subject Covered: Recommendations Related to Subchapter J, 1954 Code, Income Taxation of Trusts and Estates March, 1956 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 public address or article,)