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SUBCHAPTER C i (MEMORANDUM 13, May 17, 1979)

handle is hein.ali/aliftp0340 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. 13
Subjects Covered:
SUBCHAPTER C
Net Operating Loss Carryovers
Submitted to the C6nsultants for consideration at their meeting on May 17 (at 9:00 a.m.), 1979,
in the District Room of The Mayflower, Washington, D.C.

May 17, 1979

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As an unpublished document Intended for internal use, this draft should not be generally circulated or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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