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FEDERAL INCOME TAX STATUTE [i] (DISCUSSION DRAFT 6, January 28, 1952)

handle is hein.ali/aliftp0245 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. 6
Submitted to the Council of The American Law Institute for
Discussion at the Meeting March 12, 13 and 14, 1952.
SUBJECTS COVERED:
Terminology
Corporations and Holders of Corporate Stock or Obligations
Corporate Distributions
Sale of a Corporate Business
Corporate Formations and Reorganizations
Affiliated Corporate Groups
Tax Avoidance
Partnerships and Partners
Trusts, Beneficiaries and Estates
Income from Sources Abroad and Foreign Taxpayers
January 28, 1952
The Executive Office,
TIE AMERICAN LAW INSTITUTE,
133 South 36th Street,
Philadelphia 4, Pa.
*(This Draft is submitted privately antd gratuitously to a limited itumber of
selected persons of a particular class for a special purpose. It is prelininary
and private; therefore, citatio.ts or quotations from it must not be made in
any public address or article.)

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