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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (DISCUSSION DRAFT 18, February 23, 1960)

handle is hein.ali/aliftp0266 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. 18 Subject Covered: Capital Gain Study Capital Gains Classification and Situations Involving Personal Effects Submitted to the Tax Advisory Group for Discussion at the Meeting on March 3, 4, and 5, 1960 February 23, 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.