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GENERATION SKIPPING TRANSFERS i (COUNCIL DRAFT 1, January 13, 1984)

handle is hein.ali/aliestate0035 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 ESTATE AND GIFT TAX PROJECT STUDY ON GENERATION-SKIPPING TRANSFERS UNDER THE FEDERAL ESTATE TAX Council Draft No. 1 Subjects Covered: Introduction Part I. Part II. Part III. Appendix A. Appendix B. Appendix C. Appendix D. Summary of Principal Recommendations Detailed Explanation of Principal Recommendations Commentary on Reporters' Recommendations Part I. Criteria Used in Analyzing the Nature and Extent of Problems Part II. The Effects of Skipping Transfers The 1983 Treasury Department Generation-Skipping Tax Proposal Data from the Internal Revenue Service Tabulation of 1957 and 1959 Estate Tax Returns Historical Recognition and Characterization of the Skipping Problem Submitted to the meeting of the Council of The American Law Institate on February 1 (at 10:00 a.m.), 2, 3, and 4, 1984, at the ALI Conference Center, fourth floor, 4025 Chestnut Street, Philadelphia, Pennsylvania. This Draft is scheduled for discussion on Saturday, February 4. January 13, 1984 The Executive Office THE AMERUCAN 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 As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should It be quoted from or cited or its substance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.

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