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SUBCHAPTER J i (TAX ADVISORY GROUP DRAFT 11, October 29, 1982)

handle is hein.ali/aliftp0423 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
Tax Advisory Group Draft No. 11
Subjects Covered:
When the Income of a Trust is Includible in the Creator's Gross Income
Taxation of the Distributable Net Income of a Trust That is Not Taxable to the
Creator of the Trust Under General Rule No. I
Income Taxation of an Estate
Submitted to the Tax Advisory Group for consideration at Its meeting on
November 11 (at 10:00 a.m.), 12 and 13, 1982, at the Mayflower, Washington, D.C.

October 29, 1982

THE EXECUTIVE OFFICE
THE AMERICAN 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 Counpil or the
embers 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As an unpublished document intended for Internal use, this draft should not be generally circulated or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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