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SUBCHAPTER J [i] (TENTATIVE DRAFT 12, March 28, 1984)

handle is hein.ali/aliftp0387 and id is 1 raw text is: PLEASE BRING THIS DRAFT
TO THE ANNUAL MEETING
The American Law Institute
FEDERAL INCOME TAX PROJECT
Tentative Draft No. 12
(March 28, 1984)
SUBJECTS COVERED:
SUBCHAPTER J - INCOME TAXATION OF ESTATES, TRUSTS,
BENEFICIARIES, AND INCOME IN RESPECT OF DECEDENTS
Part One:  Income Taxation of Trusts Other Than Foreign Trusts
Part Two: Income Taxation of Estates Other Than Foreign Estates
and of Trusts That Are Quasi Estates
Part Three: Income in Respect of a Decedent
Part Four: Federal Gift and Estate Tax Changes Necessitated by
Income Tax Changes
Submitted by the Council to the Members of The American Law
Institute for Discussion at the Sixty-first Annual Meeting
on May 15, 16, 17, and 18, 1984
The Executive Office
THE AMMECAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, Pa. 19104

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