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SUBCHAPTER J i (MEMORANDUM 3, August 26, 1981)

handle is hein.ali/aliftp0453 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 Menorandum No. 3 Subjects Covered: When the Net Taxable Income of a Trust is Taxable at the Marginal Income Tax Rate of the Creator of the Trust Taxation of the Net Taxable Income of a Trust That is Not Taxable at the Marginal Income Tax Rate of the Creator of the Trust Income Taxation of an Estate Submitted to the Consultants for consideration at their meeting on September 11 (at 10:00 a.m.), 12, and 13, 1981, at the ALI Conference Center, 4025 Chestnut Street, Philadelphia, Pennsylvania August 26, 1981 The Executive 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 It has not been promulgated or approved by the Council or the members of The American Law Institute, As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance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.

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