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FEDERAL INCOME TAX STATUTE i (February 1954 DRAFT, VOLUME 2, February 1954)

handle is hein.ali/aliftp0398 and id is 1 raw text is: The American Law Institute FEDERAL INCOME TAX STATUTE February 1954 Draft Volume II SUBJECTS COVERED: Corporations and Holders of Corporate Stock or Obligations Corporate Distributions Sale of a Corporate Business Corporate Formations and Reorganizations Parent and Subsidiary Corporations Tax Avoidance Partnerships and Partners Trusts, Beneficiaries and Estates Income from Sources Abroad and Foreign Taxpayers February, 1954 The Executive Office, THE AMERICAN LAW INSTITUTE, 133 South 36th Street, Philadelphia 4, Pa.