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INCOME TAX PROJECT i (CHANGES TO BE MADE IN THE CORPORATE PROVISIONS OF T.D. 7, January 15, 1953)

handle is hein.ali/aliftp0279 and id is 1 raw text is: January 15, 1953

THE AMERICAN LAW INSTIT UTE
INCOME TAX PROJECT
CHANGES TO BE MADE IN THE CORPORATE PROVISIONS
OF TENTATIVE DRAFT NO. 7
The following is a list of changes bringing Tentative Draft No, 7 up to
date in the corporate area. Most of the changes involve tests of control.
The sections dealing with the sale of a corporate business have been re-
organized by grouping those sections dealing with liquidations under
Distributions in Complete Liquidation,1
Following this enumeration is a point by point explanation of the
changes that have been made. It should be noted that the sale of a business
area is still undergoing major revision.

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