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SUBCHAPTER J i (TENTATIVE DRAFT 11, April 22, 1983)

handle is hein.ali/aliftp0386 and id is 1 raw text is: The American Law Institute
FEDERAL INCOME TAX PROJECT
Submitted by the Council to the Members of The American Law
Institute for Discussion at the Sixtieth Annual Meeting
on May 17, 18, 19, and 20, 1983
Tentative Draft No. 11
SUBJECTS COVERED:
SUDCHAPTE J - INCOME TAXATION OF ESTATES, TRUSTS,
BENEicuIRIS, AND INCOME IN RESPECt OF DEC  NTS
The Taxation of Trust Income While the Creator of
the Trust is Alive (General Rule No. I)
Taxation of Trust Income from and After the
Creator's Death (General Rule No. II)
April 22,1983
The Executive Office
Tnz AMMCAN LAw INsrrrur
4025 Chestnut Street
Philadelphia, Pa. 19104
o 1983 By THz AMERUCAN LAW INsTIru'E

PLEASE BRING THIS DRAFT
TO THE ANNUAL MEETING