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FEDERAL INCOME, ESTATE [i] (DISCUSSION DRAFT 15, February 1957)

handle is hein.ali/aliftp0256 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 INCJME, ESTATE AND GIFT TAX PR)JECT
Discussion Draft No, 15
Memoranda for Discussion
Submitted to the Tax Advisory Group for Discussion
at the Meeting February 28, March 1, 2, 1957
Subject Covered:
Aspects of Subchapter C, Internal Revenue Code of 1954
,ules of Stock Attribution
Complete Liquidatons
Collapsible Gorporations
Sales of Corporate Business
Partial Liquidations --Corporate Contractions
Corp orate Divisions
Unifying Aeorg-anizations
Section 302 Distributions
February, 1957
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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