Main content
- 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.
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