Subject: Income tax / Creator: American Law Institute - Philadelphia Area Archives Search Results

Extent:: 8 linear feet
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.

Held at: University of Pennsylvania: Biddle Law Library [Contact Us]

Extent:: 13 boxes
Abstract:: The William Warren papers (Federal Tax Projects) consists of Warren's papers related to the Federal Income, Estate, and Gift Tax project and Federal Income Tax Statute. In the mid-1940s, the American Law Institute (ALI) set about to analyze the law as it related to income tax. Known as the Income Tax Project, the primary objective was not to codify the law but to provide analysis of issues as they related to the United States' increasingly complex tax code. The Federal Income, Estate, and Gift Tax Project (as it would eventually be known) consisted of a series of non-binding recommendations to students, teachers, litigators, and legislators as they dealt with the evolving tax code. The ALI attributes Warren as the Associate Chief Reporter on the Federal Income, Estate, and Gift Tax project. This collection does not contain material related to Warren's work beyond the ALI's Federal Tax Projects and is arranged in two series within 72 bound volumes.

Held at: University of Pennsylvania: Biddle Law Library [Contact Us]

Extent:: 17 linear feet
Abstract:: The Federal Income, State, and Gift Tax Project consisted of a series of non-binding recommendations to students, teachers, litigators, and legislators as they dealt with the evolving tax code. The collection, 1946-1981 (bulk: 1949-1969), includes correspondence, meeting minutes, drafts, memoranda, commentary, outside publications, and related records concerning various tax-related projects conducted by the ALI from the mid-1940s to 1969.

Held at: University of Pennsylvania: Biddle Law Library [Contact Us]

Extent:: 1.5 linear feet
Abstract:: Following the publication of the First Restatement of the Law, in 1936 the American Law Institute (ALI) held a series of meetings and published a series of reports that considered what additional areas of the law might be selected for future restatement projects. Work on the project continued into the mid-1940s. Many fields were considered, but only a few were actually selected for inclusion in future restatement projects. The collection, 1929-1968 and undated (bulk: 1929-1948), includes correspondence, reports, memoranda, and other records related to areas of the law up for consideration for future restatement projects, including business associations, industrial relations, and monopolies.

Held at: University of Pennsylvania: Biddle Law Library [Contact Us]

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