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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT [i] (COUNCIL DRAFT 18, February 26, 1960)

handle is hein.ali/aliftp0299 and id is 1 raw text is: CONFIDENTIAL*

(Not to be sold, offered for sale, or otherwise published)

THE AMERICAN LAW INSTITUTE

Federal Income, Estate and
Gift Tax Project

Council Draft No. 18

Subject Covered:
Capital Gain Study
Capital Gains Classification and
Situations Involving Personal Effects

Submitted to the Council of The American Law Institute
for Discussion at the Council Meeting
on March 17, 18 and 19, 1960

February 26, 1960

The Executive Office
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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