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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 37, June 20, 1950)

handle is hein.ali/aliftp0040 and id is 1 raw text is: Income Tax Project
Preliminary Draft No. 37--§126, §X312
June 20, 1950
CONFIDENTIAL*
(Not to be sold, offered for sale, or otherwise published)
THE AMERICAN LAW INSTITUTE
INCOME TAX PROJECT
PRELIMINARY DRAFT NO. 37
INCOME IN RESPECT OF A DECEDENT
Section 126

ACCOUNTING FOR TRANSFER
SHAREHOLDERS

BY GIFT OR BY CORPORATE DISTRIBUTION TO
OF CERTAIN TYPES OF PROPERTY
Section X312

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 purpose. It is
preliminary and private; therefore, citations or quotations from it must
not be made in any jublic address or article.)

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