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INCOME TAX PROJECT [i] (1950)

handle is hein.ali/aliftp0051 and id is 1 raw text is: October 23, 1950
Preliminary Draft No. 48
Memorandum re Corporate Divisions
and Pro Rata Partial Liquidations

CONFIDENTIAL*
MEMORANDUM
IN RESPECT OF CERTAIN PROBLE.! ARISING UNDER
PRELIMINARY DRAFT NO. 39
SUBCHAPTER C. SPECIAL PROVISIONS DEALING
WITH CERTAIN TAXPAYERS
PART I. CORPORATIONS AND HOLDERS OF CORPORATE STOCK OR OBLIGATIONS

Subpart
Subpart

(a).
(b).

Corporate Distributions
Corporations

Preliminary Draft No. 48
The Executive Office
The American Law Institute
13South 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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