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SUBCHAPTER J i (MEMORANDUM 4, September 14, 1982)

handle is hein.ali/aliftp0454 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL PUBLIC DISCLOSURE IS PROHIBITED* (Not to be sold, offered for sale, or otherwise published) -The American Law Institute FEDERAL INCOME TAX PROJECT SUBCHAPTER J Memorandum No. 4 Subjects Covered: When the Income of a Trust is Includible in the Creator's Gross Income Taxation of the Distributable Net Income of a Trust That is Not Taxable to the Creator of the Trust Under General Rule No. I Income Taxation of an Estate Submitted to the Consultants for consideration at their meeting on October 8 (at 10:00 a.m.), 9 and 10, 1982, at the ALI Conference Center, 4025 Chestnut Street, Philadelphia, Pennsylvania September 14, 1982 THm ExEcr-nvE OF=!CE THE AMERUCAN LAw INSTrTE 4025 Chestnut Street Philadelphia, PA 19104 This is a preliminary draft submitted on a private and confidential basis to a limited group for the sole purpose of study and criticism. It has not been promulgated or approved by the Council or the members of The American Law Institute. As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance disclosed in any public address or writing.