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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (DISCUSSION DRAFT 12, March 1956)

handle is hein.ali/aliftp0253 and id is 1 raw text is: C ONFIDENTIA L*

(Not to be sold, offered for sale, or otherwise published)
THE AMERICAN LAW INSTITUTE
FEDERAL INCOME, ESTATE AND GIFT TAX PROJECT
Discussion Draft No. 12
Memoranda for Discussion
Submitted by the Tax Policy Committee to the Tax Advisory
Group for Discussion at the Meeting
March 1, 2 and 3, 1956.
Subject Covered:
Recommendations Related to Subchapter J, 1954 Code,
Income Taxation of Trusts and Estates

March, 1956

The Executive Office
The American Law Institute
133 South 36th Street
Philadelphia 4, Pennsylvania
*(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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