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SUBCHAPTER K [i] (MEMORANDUM 6, April 9, 1979)

handle is hein.ali/aliftp0352 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL PUBLIC DISCLOSURE IS PROHIBITED* (Not to be sold, offered for sale, or otherwise published) THE AMERICAN LAW INSTITUTE FEDERAL INCOME TAX PROJECT SUBCHAPTER K MEMORANDUM NO. 6 Subjects Covered: Basis Adjustments (SS734, 743, 754 and 755); Restrictions on Sales Between Partners and Partnerships (§707(b)(1)); Gain on Transfers of Ordinary Income Assets Between Partners and Partnerships (§707(b)(2)). Submitted to the Consultants for consideration at their Meeting on April 20 (at 10:00 a.m.), 21 and 22, 1979 at the 31st Floor. 767 Fifth Avenue, New York, New York. April 9, 1979 The Executive Office The American Law Institute 4025 Chestnut Street Philadelphia, Pa. 19104 * This is a preliminary draft submitted on a private and confidential basis to a limited group for the sole purpose of study and criticism. It has not been promulgated or approved by the Council or the members of The American Law Institute. As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance disclosed in any public address or writing.

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