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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 228, December 4, 1959)

handle is hein.ali/aliftp0238 and id is 1 raw text is: CONFIDENTIAL*

(Not to be sold, offered for sale, or otherwise published)
THE AMERICAN LAW INSTITUTE
Federal Income, Estate and
Gift Tax Project
Preliminary Draft No. 228
Capital Gain Study
Issues of Caoital Gains Classification
Considered in the Light of Basic Policies
Submitted to the Tax Policy Committee
For Review and
Comments
December 4, 1959
The Executive Office
The American Law Institute
133 South 36th Street
Philadelphia 4, Pa.
*This draft is submitted privately and gratuitously to a limited
number of selected persons of a particular class for a special
purpose. It is preliminary and private; therefore, citations or
quotations from it must not be made in any public address or
article.

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