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FEDERAL ESTATE & GIFT TAX PROJECT-STUDY ON GENERATION-SKIPPING TRANSFERS [i] (TAX ADVISORY GROUP DRAFT 14, October 31, 1983)

handle is hein.ali/aliftp0426 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 ESTATE AND GIFT TAX PROJECT
STUDY ON GENERATION-SKIPPING TRANSFERS
UNDER THE FEDERAL ESTATE TAX
Tax Advisory Group Draft No. 14
Subjects Covered:
Introduction
Sumiary of Principal Recommendations
Part I.  A. The Reporters' Recommendations
B. The 1983 Treasury Generation Skipping Tax Proposal
C. A Comparison of the Reporters' Recommendations and the Treasury Proposal
Part II.  A, Criteria Used In Analyzing the Nature and Extent of Problems Relating to Skip-
ping Transfers
B. The Effects of Skipping Transfers
Appendix A. Data from the Internal Revenue Service Tabulation of 1957 and 1959 Estate Tax
Returns
Appendix B. Historical Recognition and Characterization of the Skipping Problem
Submitted to the Tax Advisory Group for consideration at Its meeting on November 10 (at 10:00 a.m.),
11 and 12, 1983, at the Vista International Hotel, Washington, D.C.
October 31, 1983
The Executive Office
THE AmEmCAN LAw INsrrr
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 Council or the
members 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As an unpublished document Intended for internal use, this draft should not be generally circulated or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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