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INTEGRATION OF THE INDIVIDUAL AND CORPORATE INCOME TAXES [i] (TAX ADVISORY GROUP, DRAFT NO. 21, March 2, 1992)

handle is hein.ali/aliftp0477 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 THE A A7Cp1C; . /., L A10 ! IN3TITUTE Tax Advisory Group Draft No. 21 Reporter's Study (March 2, 1992) Subjects Covered: Summary and Proposals 1. Defects in Current Law 2. System of Integration 3. Retained Earnings 4. Nondividend Distributions 5. Intercorporate Transactions 6. Exempt Shareholders and Creditors 7. International Considerations 8. Transition Submitted to the Tax Advisory Group for consideration at its meeting on March 20 (at 10:00 a.m.), 1992, at the Madison Hotel, Washington, D.C. MiE EXECUTIVE OFFICE ThE AMERICAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, PA 19104-3099

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