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INCOME TAX PROJECT 1 (TENTATIVE TOPICAL DIVISIONS & PRINCIPAL POLICY QUESTIONS, June 1948)

handle is hein.ali/aliftp0434 and id is 1 raw text is: American Law Institute Income Tax Project

JI~,1948
Tentative '.'opical Divisions and Pri  ~l Policy
Questions Thereunder
The attached material is designed to indicate the tentative topi-
cal divisions and some of the principal policy quostions under each divi-
sion.
With respect to each topic, the existing Internal Revenue Code
sections to be considered thereunder are enumerated. The content and
scope of each topic are determined largely by these sections. The top-
ical compartments are not watertight, but do afford working arrangements.
As work progresses, new special topics will doubtless arise as well as
new boundaries between topics.
Uith respect to principsl policy questions, an attempt has been
made to list important issues that lie at the threshhold of a topic and
which will in large part determine the direction of the basic work un-
der that topic, The list is not exhaustive, and research will produce
new issues. 3h some cases policy questions of less moment have crept in,
as an indication of some principal avenues of exp.lorationo 21 addition,
there will be a host of policy questions, major and minor, that must be
settled as research progresses.
No attempt has been made to document the various policy questions
or to discuss pros and cons, since most of the questions are familar ones.
Particular questions can later, be analyzed in detail if the Advisory Board
so desireso

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