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SUBCHAPTER J i (COUNCIL DRAFT 10, November 24, 1982)

handle is hein.ali/aliftp0366 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL
(Not to be sold, offered for sale, or otherwise published)
The American Law Institute
Council Draft No. 10
Subjects Covered:
Taxation of Trust Income While the Creator of the Trust is Alive
Taxation of Trust Income from and After the Creator's Death
Income Taxation of an Estate
Submitted to the meeting of the Council of The American Law Institute on
December 8 (at 10:00 a.m.), 9, 10, and 11, 1982 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 Friday, December 10, at 2:00 p.m.

November 24, 1982

THE ExEcutmvE OmcE
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 approved by the Council or the
members of The American Law Institute.
As an unpublished document intended for internal use, this draft should not be generally circulated or
distributed, nor should it be quoted from or cited or Its substance disclosed in any public address or

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