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INTEGRATION OF THE INDIVIDUAL AND CORPORATE INCOME TAXES [i] (DRAFT REPORTER'S STUDY, January 10, 1992)

handle is hein.ali/aliftp0479 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 Draft Reporter's Study (January 10, 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 Consultants for consideration at their meeting on January 31 (at 9:00 a.m.) 1992, at the offices of Sullivan & Cromwell, 125 Broad Street, New York, New York ThE ExxECUTvE OnICE TME AMnUCAN LAW INsTITUTE 4025 Chestnut Street Philadelphia, PA 19104-3099

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