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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 46, October 19, 1950)

handle is hein.ali/aliftp0049 and id is 1 raw text is: October 19, 1950
Preliminary Draft No. 46
Memorandum re Basis of Stock after Redemption
Essentially Equivalent to-aDividend
CONFIDENTIAL*
MEMORANDUM
IN RESPECT OF CERTAIN PROBLEMS ARISING UNDER
PRELIMINARY DRAFT NO. 39
SUBCHAPTER C. SPECIAL PViOVISIONS DEALING
WITH CERTAIN TAXPAYERS
PART I. CORPORATIONS AND HOLDERS OF CORPORATE STOCK OR OBLIGATIONS
Subpart (a). Corporate Distributions
Preliminary Draft No. 46
The Executive Office
The American Law Institute
13 South 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 rade in any public address or article.)

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