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SUBCHAPTER J i (MEMORANDUM 4, September 14, 1982)

handle is hein.ali/aliftp0454 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL
(Not to be sold, offered for sale, or otherwise published)
-The American Law Institute
Memorandum No. 4
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 Consultants for consideration at their meeting
on October 8 (at 10:00 a.m.), 9 and 10, 1982, at the ALI Conference Center,
4025 Chestnut Street, Philadelphia, Pennsylvania

September 14, 1982

THm ExEcr-nvE OF=!CE
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As an unpublished document intended for internal use, this draft should not be generally circulated or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

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