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SUBCHAPTER J i (MEMORANDUM 5, August 19, 1983)

handle is hein.ali/aliftp0455 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. 5 Subjects Covered: Part One: Income Taxation of Trusts Other Than Foreign trusts Part Two: Income Taxation of Estates Other Than Foreign Estates Part Threb: Income in Respect of a Decedent Part Four: Foreign Estate and Foreign.Trust Submitted to the Consultants for consideration at their meeting on September 23 (at 10'00 a.m.) and 24, 1983, at the Hotel Meridien, Boston, Massachusetts August 19, 1983 THE EXECJTIVE OFFICE THE AMERICAN LAW INSTITUTE 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 As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance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.