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SUBCHAPTER J [i] (COUNCIL DRAFT 8, November 25, 1981)

handle is hein.ali/aliftp0364 and id is 1 raw text is: THIS DRAFT IS IRIVATE AND CONFIDENTIAL
PUBLIC DISCLOSURE IS PROHIBITED*
(Not to be sold, offered for sale, or otherwise published)
The American Law Institute
FEDERAL INCOME TAX PROJECT
Council Draft No. 8
Subjects Cqvered:
SUBCAPrER J
When the Income of a Trust Is Includible in the Creator's Gross Inpome
Taxation of the Distributable Net Income of a Trust That Is Not Tax-
able to the Creator of the Trust
Income Taxation of an Estate
Submitted to the Meeting of the Council of The American Law Institute
on December 9 (at 10:00 a.m.), 10, 11, and 12, 1981 at The Association of the
Bar of the City of New York, 42 West 44th Street, New York City. This draft
Is scheduled for discussion on Saturday, December 12, at 9:30 a.m.
November 25, 1981
The Executive Office
TiE AMERICAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, PA 19104
*This is a preliminary draft submitted on a private and confidential basis to a limited group for the sole
purpose of study and criticism. It has not been promulgated or apprpved by the Council or the
members of The Aroerican Law Institute,
As an unpublished document intended for internal use, this draft should not be generally qirculated or
distributed, nor should it be quoted from or cited or its substance disclosed in any public address or
,yriting.

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