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SUBCHAPTER J i (COUNCIL DRAFT 12, February 4, 1983)

handle is hein.ali/aliftp0368 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL
PUBLIC DISCLOSURE IS PROHIBITED*
(Not to be sold, offered for sale, or otherwise published)
The American Law Institute
FEDERAL INCOME TAX PROJECT
SUBCHAPTER J
Council Draft No. 12
Subjects Covered:
General Rule No. I:
Taxation of Trust Income While the Creator of the Trust is Alive
General Rule No. II:
Taxation of Trust Income from and After the Creator's Death
Submitted to the meeting of the Council of The American Law Institute on
February 24 (at 10:00 a.m.) and 25, 1983, at the ALI Conference Center,
fourth floor, 4025 Chestnut Street, Philadelphia, Pennsylvania.
This Draft is scheduled for discussion on Thursday, February 24, at 10:00 a.m.
February 4, 1983
THE ExEcuTIvE OmncE
THE AMERICrN 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 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As an unpublished document intended for internal use, this draft should not be generally circulated or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
writing.

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