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SUBCHAPTER K i (COUNCIL DRAFT 4, December 17, 1979)

handle is hein.ali/aliftp0360 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 Council Draft No. 4 Subjects Covered: SUBCHAPTER K Part H. Closing of Partnership Year for a Deceased Partner Part I. Like Kind Exchanges of Partnership Interests Part J. Adjustments to the Basis of Partnership Assets Park K. Restrictions on Loss Recognition Under §707(b)(1) Part L. Ordinary Income Treatment on Certain Sales Between Partners and Partnerships (§707(b)(2)) Part M. Timing of Corresponding Items of Income and Deduction Submitted to the Meeting of the Council of the American Law Institute on January 9 (at 10:00 a.m.), 10, 11, and 12, 1980 at The Association of the Bar of the City of New York, 42 West 44th Street, New York City. This Draft is scheduled for discussion on Friday, January 11. December 17, 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 As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance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 nubile nddraim writing.

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