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SUBCHAPTER K [i] (MEMORANDUM 8, June 11, 1980)

handle is hein.ali/aliftp0354 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. 8
Subjects Covered:
Partnership Classification Issues
Partnership Audits
Submitted to the Consultants for consideration at their meeting on June 27
(at 10:00 a.m.), 28, and 29, 1980 at The Offices of The American Law Institute, Fourth Floor,
4025 Chestnut Street, Philadelphia, Pennsylvania 19104

June 11, 1980

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As an unpublished document intended for internal use, this draft should not be generally circulated or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 Dublic address nr
writing.

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