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![handle is hein.ali/aliftp0441 and id is 1 raw text is: AIRICAN LAW INSTITITTZ IiICONiE TAX ?ROJECT
Draft of March 1, 1949
CORPORATE DISTRIBUTIONS
(Rovisi~n of Section 115, Internal Revenue Code)
THIS iATERIAL IS FOR THE USE OF THE ADVISORY BOARD
AND THE REPORTERS. TUE IAT]RIAL IS OF A COIFIDENTIAL
NATURE, SUBhIITTED PRIVATELY LiU GRATUITGUSLY TO A
LIiiITED NUIiBER OF SELECTED PMISONS OF A PARTICULAR
CLASS FOR A SPECIAL PURPOSE AND CITiTIONS AID QUOTA-
TIONS FROL IT MUST NOT BE KADE IN ANY UBLIC ADDRESS
OR ARTICLE.](ViewImageLocal?handle=hein.ali/aliftp0441&div=1&collection=&method=preview&ext=.png&size=3)