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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (PRELIMINARY DRAFT 212, April 4, 1957)

handle is hein.ali/aliftp0222 and id is 1 raw text is: FederalIncome, Estate and
Gift Tax Project
P. T. 212
April h, 1957
CONFIDEFTIAL*
(N\ot to be sold, offered for exchange or otherwise published)
The American Law Institute
Federal Income, Estate and Gift Tax Project

Preliminary Draft No. 212
Denying Liquidation Treatment to Certain Distributions
in Complete liquidation: The leincorporation Problem
The Executive Office
The American Law Institute
133 South 36th Street
Philadelphia ., 1 ensylvania
*This draft is submitted privately and gratuitously to a limited number of
selected persons of a particular class for a special purpcse. It is
preliminary and private; therefore, citations or quotations from it must
not be made in any publication, address or article.

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