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SUBCHAPTER J i (TAX ADVISORY GROUP DRAFT 12, October 17, 1983)

handle is hein.ali/aliftp0424 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL
PUBLIC DISCLOSURE IS PROHIBITED
(Not to be sold, ofjjred for sale, or otherwise published)
The American Law Institute
FEDERAL INCOME TAX PROJECT
Tax Advisory Group Draft No. 12
Subeta Covrd:
SUBCHAPTER J
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
Appendix: Present Law as to Foreign Estates and Foreign Trusts
Submitted to the Tax Advisory Group for consideration at Its meeting on
November 10 (at 10:00 a.m.), 11 and 12, 1963, at the Vista liternational Hotel, Washington, D.C.
October 17, 1983
T=x ExLurrw O nc
Tax AbEiRCAN LAW IIISTMTZ
.4023 Chestnut Street,
Philadelpha, PA 19104.
This Is a preliminary d .raft submitted on a private and confidentialbasis to a limited grou for the sole
purpose of study and criticism. It has not been promulgated or approvd by the Council or the
members of The American Law Institute. '..
As an unpublishM docqument intended for internal use, this draft should not be  nwally circulatedo-r
distributed, nor'should It be quoted from or cited or Its substance diclosed in any ublle a'drei or.
writing.  i

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