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SUBCHAPTER C 1 (MEMORANDUM 4, May 23, 1975)

handle is hein.ali/aliftp0329 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 4 Subjects Covered: INCOME TAX TREATMENT OF CORPORATE ACQUISITIONS AND DISPOSITIONS I. Introduction II. Proposals for Change Appendix 1 Appendix 3 Submitted to the Consultants for Consideration at Their Meeting on June 13 (at 10:00 a.m.) and 14, 1975 at The Westbury Hotel, 69th Street & Madison Avenue, New York, New York May 23, 1975 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 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 It has not been promulgated or approved by the Council or the members of The American Law Institute As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance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.

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