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SUBCHAPTER J i (TENTATIVE DRAFT 6-A DISCUSSION DRAFT, March 25, 1981)

handle is hein.ali/aliftp0381 and id is 1 raw text is: PLEASE BRING THIS DRAFT TO THE ANNUAL MEETING The American Law Institute FEDERAL INCOME TAX PROJECT Submitted by the Council to the Members of The American Law Institute for Discussion at the Fifty-eighth Annual Meeting on May 19, 20, 21, and 22, 1981 Draft No. 6 A Discussion Draft SUBJECTS COVERED: SUBCHAPTER J - INCOME TAXATION OF ESTATES, TRUSTS, BENEFICIARIES, AND INCOME IN RESPECT OF DECEDENTS I. Introduction. II. Tentative Policy Goals III. Development Plan IV. When the Net Taxable Income of a Trust is Taxable at the Marginal Income Tax Rate of the Creator of the Trust March 25, 1981 The Executive Office TiHe AMERICAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, Pa. 19104 © 1981 By THE AMERICAN LAW INSTITUTE