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FEDERAL INCOME, ESTATE & GIFT TAX PROJECT 1 (MEMORANDUM FOR MEETING OF October 26, 1957)

handle is hein.ali/aliftp0403 and id is 1 raw text is: AMERICAN LAW INSTITUTE TAX PROJECT
Memorandum for Meeting of October 26, 1957
This brief memorandum is designed to provide back-
ground material for a conference on October 26, 1957 to
consider possible matters for research and inquiry under The
American Law Institute Tax Project. In attendance at the
conference, besides the Tax Policy Committee and ALl tax staff,
will be a number of professors of taxation in various law
schools.
For the purposes of this discussion, we may assume
that the Institute is desirous of continuing the Tax Project
for several more years. The Institute Officers and Council
feel that the Project does provide a mechanism through which
informed and objective research on certain tax problems can
be conducted by interested lawyers, and that the results are
helpful to those concerned with these matters in government,
practice and education. (The conference is, of course, free
to consider the wisdom and correctness of this view).
Presumably a small staff, consisting of the Reporters and two
research assistants, plus the Tax Advisory Group and the Tax
Policy Committee, would continue as the personnel immediately
concerned with the actual work. Assuming that the Project is

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