About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 35, April 18, 1950)

handle is hein.ali/aliftp0037 and id is 1 raw text is: April 18, 1950
Preliminary Draft No. 35
Memorandum re Reorganzatins
CONFI DEINTIAL
,E1ORAIDU
IN RESPECT OF CERTAIN PROBLEMS ARISING UNDER
DISCUSSION DRAFT NO. 2
SUBCHAPTER C. SPECIAL PROVISIONS DEALING
WITH CERTAIN TAXPAYERS
PART I. CORPORATIONOS A1D HOLDERS OF CORPORATE STOCK OR OBLIGATIONS
Subpart (a). Corporate Distributions
Subpart (b). Corporations
1. Treatment of Indebtedness
2. Treatment of Preferred Stock Dividends and Recapitalizations
3. Treatment of Earnings and Profits and Deficits
Preliminary Draft No. 35
The Executive Office
The 4merican Law Institute
13rSiouth 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 pre-
liminary and private; therefore, citations or quotations from it must not be
made in any public address or article.)

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 3,000 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most