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SUBCHAPTER J i (TENTATIVE DRAFT 9, March 5, 1982)

handle is hein.ali/aliftp0384 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-ninth Annual Meeting
on May 18, 19, 20, and 21,' 1982
Tentative Draft No. 9
SUBJECTS COVERED:
SUBCHAFrE J - INCOME TAXATION OF ESTATES, TRusTs,
BENEFICIAEUES, AND INCOME IN RESPEcr OF DECEDENTS
I. Introduction
II. Policy Goals
III. Development Plan
IV. When the Income of a Trust Is Includible in the Creator's
Gross Income
V. Taxation of the Distributable Net Income of a Trust That
Is Not TaxabAe to the Creator of the Trust
VI. Income Taxation of an Estate (for discussion only)
March 5, 1982
The Executive Office
THE AMFMUCAN LAW INsTrTUrE
4025 Chestnut Street
Philadelphia, Pa. 19104
© 1982 BY THE AMDIUCAN LAW INSTITUTE

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