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SUBCHAPTER J i (MEMORANDUM 5, August 19, 1983)

handle is hein.ali/aliftp0455 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
Memorandum No. 5
Subjects Covered:
Part One: Income Taxation of Trusts Other Than Foreign trusts
Part Two: Income Taxation of Estates Other Than Foreign Estates
Part Threb: Income in Respect of a Decedent
Part Four: Foreign Estate and Foreign.Trust
Submitted to the Consultants for consideration at their meeting
on September 23 (at 10'00 a.m.) and 24, 1983, at the Hotel Meridien, Boston, Massachusetts

August 19, 1983

THE EXECJTIVE 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 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As an unpublished document intended for internal use, this draft should not be generally circulated or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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