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![handle is hein.ali/aliftp0416 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 C]
Tax Advisory Group Draft No. 5
Subjects Covered:
Special Limitations on Loss Carryovers
Parent Stock Owned by a Subsidiary
Submitted to the Tax Advisory Group for consideration at its Meeting on November 15 (at 10:00 a.m.),
16, and 17, 1979 at the Capital Hilton, Washington, D.C.
October 25, 1979
The Executive Office
THE AMmICAN 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As an unpublished document intended for internal use, this draft should not be generally circulated or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.](ViewImageLocal?handle=hein.ali/aliftp0416&div=1&collection=&method=preview&ext=.png&size=3)