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SUBCHAPTER K [i] (MEMORANDUM 2, March 30, 1977)

handle is hein.ali/aliftp0348 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
SUBCHAPTER K

MEMORANDUM NO. 2

Subjects Covered:
Proposals Relating to Income-Shifting Upon
Contributions of Property and in Other Transactions
and Statute of Limitations Problems

Submitted to the Consuttants 6or% consideration at their meeting
on April 15 (at 10:00 a.m.) and 16, 1977 at The Westbuiy, 69th
and Madison Avenue, New York, New York.

March 30, 1977

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As an unpublished document intended for internal use, this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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