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Federal Income Tax Project Records

ALI.04.012

This is a finding aid. It is a description of archival material held at the University of Pennsylvania. Unless otherwise noted, the materials described below are physically available in our reading room, and not digitally available through the web.

Summary Information

Repository:
University of Pennsylvania: Biddle Law Library: American Law Institute Archives
Creator:
American Law Institute
Title:
Federal Income Tax Project Records
Date [inclusive]:
1974-1999
Call Number:
ALI.04.012
Extent:
8 linear feet
Language:
English
Abstract:
In 1974, the American Law Institute began a new series of studies of federal income tax problems. The Federal Income Tax Project comprised a number of studies, including those of Subchapter C, Subchapter K, and Subchapter J of the Internal Revenue Code; a study of international taxation; and a study of generation-skipping transfers. The collection, 1974-1999, includes correspondence, meeting minutes, drafts, memoranda, commentary, and related materials concerning various tax-related projects conducted by the ALI from 1974 to present.
Cite as:
[Identification of item], in the Federal Income Tax Project, American Law Institute Archives, ALI.04.012, Biddle Law Library, University of Pennsylvania Law School, Philadelphia, PA.
PDF Version:

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Biography/History

In 1974, the American Law Institute ( ALI) began a new series of studies of federal income tax problems. The new project built upon past analysis that had culminated in the publication of a number of tax-related studies, including the 1954 Draft and the 1969 Recommendations and Reporter's Studies.

The Federal Income Tax Project (not to be confused to the related Federal Income, Estate, and Gift Tax Project that had taken place from the 1940s to 1969) comprised a number of studies, including those of Subchapter C, Subchapter K, and Subchapter J of the Internal Revenue Code; a study of international taxation; and a study of generation-skipping transfers.

Scope and Contents

The Federal Income Tax Project Records, 1974-1999, include correspondence, meeting minutes, drafts, memoranda, commentary, and related records concerning various tax-related projects conducted by the ALI from 1974 to present.

Arrangement note

Arrangement
  1. Correspondence
  2. Meeting Records
  3. Drafting Records
  4. Commentary

Administrative Information

Publication Information

University of Pennsylvania: Biddle Law Library: American Law Institute Archives,  2008

Finding Aid Author

Finding aid prepared by Jordon Steele

Access Restrictions

None.

Use Restrictions

The archives reserves the right to restrict access to materials of sensitive nature. Please contact the department for further information.

Immediate Source of Acquisition note

First shipment received from the American Law Institute in 1995.

Processing Information note

Preliminary container list prepared by Melissa Backes, 1995-2005.

Reprocessed by Jordon Steele, September-November 2007.

Encoded by Jordon Steele, May 2008.

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Related Materials

Related Archival Materials note

Records related to tax projects prior to 1974 are located in the Federal Income, Estate, and Gift Tax Project (ALI.04.011).

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Controlled Access Headings

Subject(s)
  • Gifts--Taxation
  • Income tax
  • Inheritance and transfer tax
  • Taxation

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Other Finding Aids note

An item-level container list is available offline in spreadsheet form.

Collection Inventory

Correspondence, 1976-1980. About 50 items.

Scope and Contents note

Letters between consultants, the Tax Advisory Group, and Richard S. Koffey.

Box
1
7
Folder
1
19

Meeting Records, 1975-1980. About 1500 items.

Scope and Contents note

Minutes and related records involving ALI meetings, the Tax Advisory Group meetings, and various conferences concerning income tax simplification.

Box
1
2
3
Folder
2-24
1-30
1-12

Drafting Records, 1974-1999.

Scope and Contents note

Drafts, memoranda, and related records regarding the second series of the ALI's ongoing Income Tax Project, including considerations of Subchapter C, Subchapter J, and Subchapter K of the Internal Revenue Code, and studies of the law as it related to income tax treaties, international taxation, generation-skipping transfers, and taxation of private business enterprises.

Box
4
5
6
7
8
Folder
1-30
1-23
1-24
4-7, 20-33
1-19

Commentary, 1979-1986. About 50 items.

Scope and Contents note

Comments, memoranda, and letters from members of the American Law Institute, advisory group members, and other members of the greater tax law community regarding the tax-related projects undertaken by the ALI from 1974 to 1986.

Box
7
Folder
8-18