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INTEGRATION OF THE INDIVIDUAL AND CORPORATION INCOME TAXES [i] (MEMORANDUM NO. 1, April 4, 1990)

handle is hein.ali/aliftp0474 and id is 1 raw text is: This document, as of the date it was printed, had not been considered by the Council or
membership of The American Law Institute, and therefore does not represent the
position of the Institute on any of the issues with which it deals.

The American Law Institute
FEDERAL INCOME TAX PROJECT
INTEGRATION OF THE INDIVIDUAL AND CORPORATE INCOME TAXES
Memorandum No. 1
(April 4, 1990)

Subjects Covered:
1. Background and Relation to Prior ALI Studies
2. Defects in Current Law
3. Alternative Remedies for Distortion of the Classical System
4. Structural Issues in Distribution-Related Integration
Submitted to the Consultants for consideration at their meeting on
April 26 (at 10:00 a.m.) and 27, 1990, at
Harvard Law School (334 Pound Hall),
Cambridge, Massachusetts

The Executive Office
The American Law Institute
4025 Chestnut Street
Philadelphia, Pennsylvania 19104

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