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FEDERAL INCOME TAX STATUTE [i] (DISCUSSION DRAFT 3, February 1, 1951)

handle is hein.ali/aliftp0241 and id is 1 raw text is: Confidential *
(Not to be sold, offered for sale, or otherwise published)
The American Law Institute
FEDERAL INCOME TAX STATUTE
Discussion Draft No. 3
Submitted by the Tax Policy Committee to the Tax Advisory
Group for Discussion at the Meeting
February 15, 16 and 17, 1951.
SUBJECTS COVERED:
Definitions
Rates of Tax
Gross Income
Cancellation of Indebtedness
Deductions from Gross Income
Gains and Losses in Respect of Property
Annual Accounting Periods and Methods of Accounting
Credits
Partnerships
Estates and Trusts
February 1, 1951
The Executive Office,
THE AMERICAN LAW INSTITUTE,
133 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 preliminary
and private; therefore, citations or quotations from it must not be made in
any public address or article.)

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