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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (DISCUSSION DRAFT 9, February 1954)

handle is hein.ali/aliftp0249 and id is 1 raw text is: CONFIDENTIAL*

(Not to be sold, offered for sale, or otherwise publiohed)
THE AMERICAN LAW INSTITUTE
FEDERAL INCOME, ESTATE AND GIFT TAX PRA)JECT
Discussion Draft No. 9
Memoranda for Discussion
Submitted by the Tax Policy Committee to the Tax Advisory
Group for Discussion at the Meeting
February 25, 26 and 27, 1954.
Subject Covered:
Estate and Gift Tax Treatment of Joint Tenancies, renancies by the
Entirety and Joint and Survivor Bank Accounts

February, 1954

The Executive 3ffice
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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