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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.)

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