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SUBCHAPTER J i (TENTATIVE DRAFT 6-A DISCUSSION DRAFT, March 25, 1981)

handle is hein.ali/aliftp0381 and id is 1 raw text is: PLEASE BRING THIS DRAFT
TO THE ANNUAL MEETING
The American Law Institute
FEDERAL INCOME TAX PROJECT
Submitted by the Council to the Members of The American Law
Institute for Discussion at the Fifty-eighth Annual Meeting
on May 19, 20, 21, and 22, 1981
Draft No. 6
A Discussion Draft
SUBJECTS COVERED:
SUBCHAPTER J - INCOME TAXATION OF ESTATES, TRUSTS,
BENEFICIARIES, AND INCOME IN RESPECT OF DECEDENTS
I. Introduction.
II. Tentative Policy Goals
III. Development Plan
IV. When the Net Taxable Income of a Trust is
Taxable at the Marginal Income Tax Rate
of the Creator of the Trust
March 25, 1981
The Executive Office
TiHe AMERICAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, Pa. 19104
© 1981 By THE AMERICAN LAW INSTITUTE

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