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FEDERAL INCOME TAX STATUTE [i] (DISCUSSION DRAFT 5, January 19, 1952)

handle is hein.ali/aliftp0244 and id is 1 raw text is: Confidential *
(Not to he sold, offered for sale, or otherwise puhlished)
The American Law Institute
FEDERAL INCOME TAX STATUTE
Discussion Draft No. 5
Submitted by the Tax Policy Committee to tbe Tax Advisory
Group for Discussion at tbe Meeting
February 4 , 8 and 9, 1951.
SUBJECTS COVERED:
Rates of Tax
Gross Income
Cancellation of Indebtedness
Life Insurance and Annuities
Deductions from Gross Income
Gains and Losses in Respect of Property
Annual Accounting Periods and Methods of Accounting
Credits Against Net Income
Credits Against Tax
January 19, 19,52
The Executive Office,
Tim AMERICAN LAW INSTITUTE.,
133 South 36th Street,
Philadelphia 4, Pa.
* (This Draft is submitted privately and gratidtously to a limited mmber of
selected persons of a particular class for a special purpose. It is preliminary
and private; therefore, citations or quotations from it inst nat be made in
any public address or article.)

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