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SUBCHAPTER C [i] (MEMORANDUM 2, October 30, 1974)

handle is hein.ali/aliftp0327 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

MEMORANDUM NO. 2

Subjects Covered:
PROPOSALS CONCERNING CORPORATE ACQUISITIONS
I - Introduction

II - Proposals
A. Intercorporate Investment
B. Carryover-Basis Acquisitions
C. Cost-Basis Acquisitions
D. Limitations on Loss Carryovers
E. Individual Investors

Submitted to the Consultants for Consideration at Their
Meeting on November 15 (at 10:00 A.M.) and 16, 1974 at
The Westbury Hotel, 69th Street & Madison Avenue, New
York, New York

October 30, 1974

The Executive Office
The American 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 pur-
pose 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As an unpublished document intended for internal use,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 dis-
tributed, nor should it be quoted from or cited or its
substance disclosed in any public address or writing.

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