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FEDERAL INCOME TAX STATUTE [i] (TENTATIVE DRAFT 7, May 14, 1952)

handle is hein.ali/aliftp0277 and id is 1 raw text is: PLEASE BRING THIS DRAFT
TO THE ANNUAL MEETING
TIc. American Law Institute
FEDERAL INCOME TAX STATUTE
Tentative Draft No. 7
Submitted by the Council to the Members for Discussion at the
Twenty-ninth Annual Meeting
May 22, 23 and 24, 1952.
SUBJECTS COVERED:
Terminology
Corporations and Holders of Corporate Stock or Obligations
Corporate Distributions
Sale of a Corporate Business
Corporate Formations and Reorganizations
Parent and Subsidiary Corporations
Tax Avoidance
Partnerships and Partners
Trusts, Beneficiaries and Estates
Income from Sources Abroad and Foreign Taxpayers
May 14, 1952
The Executive Office,
THE AMERICAN LAW INSTITUTE,
133 South 36th Street,
Philadelphia 4, Pa.

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