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SUBCHAPTER K [i] (TENTATIVE DRAFT 8, March 1, 1982)

handle is hein.ali/aliftp0383 and id is 1 raw text is: PLEASE BRING THIS DRAFT
TO THE ANNUAL MEETING'
The American Law Institute
FEDERAL INCOME TAX PROJECT
Submitted by the Council to the Members of The American Law
Institute for Discussion at the Fifty-ninth Annual Meeting
on May 18, 19, 20, and 21, 1982
Tentative Draft No. 8
SUBJECTS COVERED:
SUBCHAPTER K
Part Q. Partnership Liabilities
Part R. Measuring a Percentage Interest in Partnership Capital and
Profits
Part S. Distinguishing Contributions and Distributions from Sales
Part T. Motive for Partnership Transactions
Part U. Elections
Part V. Status
Part W. Activities
Part X. Sales and Acquisitions of Partnership Interests - Some
Further Points
Part Y. Tiered Partnerships
Part Z. General Rules for Applying Code Provisions to Partnerships
March 1, 1982
The Executive Office
TIIE AMERICAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, Pa. 19104
© 1982 Ry THE AMERICAN L~w INSTITUTE

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