Federal Income Tax Project records
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
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.
- Meeting Records
- Drafting Records
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.
- University of Pennsylvania: Biddle Law Library
- Finding Aid Author
- Jordon Steele
- Finding Aid Date
- Access Restrictions
- Use Restrictions
The archives reserves the right to restrict access to materials of sensitive nature. Please contact the department for further information.
Letters between consultants, the Tax Advisory Group, and Richard S. Koffey.General Physical Description note
About 50 items
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
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.
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