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INCOME TAX PROJECT [i] (PRELIMINARY DRAFT 54, November 9, 1950)

handle is hein.ali/aliftp0057 and id is 1 raw text is: November 9, 1950
Preliminory Draft To. -5
'4emorendum re Redemption and Salo of Treforred
__________all Euivalent t-a~ividend
COPFIDETIAL*
MEMORAIDUM
IN RESPECT OF CERTAIN PROBLEMS 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 (a). Corporate Distributions
Preliminary Draft No. 54
The Executive Office
The 4erican Law Institute
1i South 36th Street
Philadelphia 4, Pa.

*(This Draft is submitted
of selected persons of a
preliminary and private;
not be made in any public

privately and gratuitously to a limited number
particular class for a special purpose. It is
therefore, citations or quotations from it must
address or article.)

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