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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (DISCUSSION DRAFT 17, February 8, 1960)

handle is hein.ali/aliftp0265 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

Discussion Draft No. 17

Capital Gain Study
Treatment of Gain or Loss on the
Sale or Exchange of Business Property

Submitted to the Tax Advisory Group for Discussion
at the Meeting on March 3, 4, and 5, 1960

February 8, 1960

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
article.