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SUBCHAPTER J i (TAX ADVISORY GROUP DRAFT 12, October 17, 1983)

handle is hein.ali/aliftp0424 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL PUBLIC DISCLOSURE IS PROHIBITED (Not to be sold, ofjjred for sale, or otherwise published) The American Law Institute FEDERAL INCOME TAX PROJECT Tax Advisory Group Draft No. 12 Subeta Covrd: SUBCHAPTER J Part One: Income Taxation of Trusts Other Than Foreign Trusts Part Two: Income Taxation of Estates Other Than Foreign Estates and of Trusts That Are Quasi Estates Part Three: Income In Respect of a Decedent Part Four: Federal Gift and Estate Tax Changes Necessitated by Income Tax Changes Appendix: Present Law as to Foreign Estates and Foreign Trusts Submitted to the Tax Advisory Group for consideration at Its meeting on November 10 (at 10:00 a.m.), 11 and 12, 1963, at the Vista liternational Hotel, Washington, D.C. October 17, 1983 T=x ExLurrw O nc Tax AbEiRCAN LAW IIISTMTZ .4023 Chestnut Street, Philadelpha, PA 19104. This Is a preliminary d .raft submitted on a private and confidentialbasis to a limited grou for the sole purpose of study and criticism. It has not been promulgated or approvd by the Council or the members of The American Law Institute. '.. As an unpublishM docqument intended for internal use, this draft should not be nwally circulatedo-r distributed, nor'should It be quoted from or cited or Its substance diclosed in any ublle a'drei or. writing. i

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