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Federal Income Tax Project records

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Held at: University of Pennsylvania: Biddle Law Library [Contact Us]3460 Chestnut Street, Biddle Law Library, Philadelphia, PA 19104-3406

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

Overview and metadata sections

Call Number:
ALI.04.012
Repository:
University of Pennsylvania: Biddle Law Library
Extent:
8 linear feet
Language:
English
Preferred Citation:
[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.
Date:
1974-1999 (inclusive)
Creator:
American Law Institute
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.

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.

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

First shipment received from the American Law Institute in 1995.

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

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

Reprocessed by Jordon Steele, September-November 2007.

Encoded by Jordon Steele, May 2008.

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

Subject

Publisher
University of Pennsylvania: Biddle Law Library
Finding Aid Author
Jordon Steele
Finding Aid Date
2008
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.

Collection Inventory

Correspondence, 1976-1980. About 50 items.
Box 7 Folder 19 Box 1 Folder 1
Scope and Contents note

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

General Physical Description note

About 50 items

Meeting Records, 1975-1980. About 1500 items.
Box 3 Folder 1-12 Box 2 Folder 1-30 Box 1 Folder 2-24
Scope and Contents note

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

General Physical Description note

About 1500 items

Drafting Records, 1974-1999.
Box 8 Folder 1-19 Box 6 Folder 1-24 Box 5 Folder 1-23 Box 7 Folder 4-7, 20-33 Box 4 Folder 1-30
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.

Commentary, 1979-1986. About 50 items.
Box 7 Folder 8-18
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.

General Physical Description note

About 50 items

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