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SUBCHAPTER C [i] (MEMORANDUM 5, October 24, 1975)

handle is hein.ali/aliftp0330 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)
TIE AMERICAN LAW INSTITUTE
FEDERAL INCOME TAX PROJECT
MEMORANDUM NO. 5
Subjects Covered:
A. CARRYOVER-BASIS ACQUISITIONS
B. COST-BASIS ACQUISITIONS AND DISPOSITIONS
C. TREATMENT OF LOSS CARRYOVERS
D. INTERCORPORATE STOCKHOLDING
E. INDIVIDUAL INVESTORS
Submitted to the Consuttants 6or% consideration at their
meeting on November 14 (at 10:00 a.m.) and 15, 1975
at The We6tbuLry, 69th Street and Madizon Avenue,
New Vork, New York
October 24, 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 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As an unpublished document intended for internal use,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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