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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 1, §§ X303, X308-X316, October 28, 1949)

handle is hein.ali/aliftp0010 and id is 1 raw text is: Income Tax Project
Preliminary Draft No. i--gX303, X308-X3I6
October 28, 1949
CONFIDENTIAL*
(Not to be sold, offered for sale, or otherwise published)
THE AMiRICAN LAW INSTITJ 'E
INCOME TAX PROJECT
PRELIMINARY DRAFT NO.
NONRECOGNITION AND UNADJUSTED BASIS PROVISIONS
(OTHER THAN THOSE CONCERNING CORPORATE REORGANIZATIONS, ETC.)
--Revision of Sections 112(b)(1) and 112(f) and Other Related Sections--
THIS PRELIMINARY DRAFT INTEGRATES A NUMBER OF THE NONRECOGNITION
AND UNADJUSTED BASIS PROVISIONS AND EX'TENDS THE WORK OF THIS
AREA OVER AND ABOVE THAT CONTAINED IN PRELIMINARY DRAFT NO. 1,
SECTIONS X250, X251, X253--OCTOBER, 1949, DRAFTS. THE DRAFTS
SHOULD BE CONSIDERED TOGETHER BECAUSE THERE ARE SOME DIFFER.-
ENCES OTHER THAN THE FURTHER INTEGRATION OF THE VARIOUS PROVI-
SIONS TO THE PROPOSED CODE.
PLEASE BRING THIS WITH YOU TO THE NOVEMBER MEETING OF THE
POLICY COMMITTEE
The Executive Office
The American Law Institute
133 S. 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 pur-
pose. It is preliminary and private; therefore, citations or quota-
0   tions from it must not be made in any public address or article.)

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