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SUBCHAPTER K i (MEMORANDUM 4, June 7, 1978)

handle is hein.ali/aliftp0350 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. 4
Subjects Covered: Statement of Approach Taken by Project; Allocation of Partnership Tax Conse-
quences [§§ 704(a)(b)]; Receirt of a Partnership Interest for Services [§721]; and Partnership Termina-
tions [§708].
Submitted to the Consultants for consideration at their meeting on June 23 (at 10:00 a.m.), 24, and 25,
1978 at The Westbury, 69th and Madison Avenue, New York, New York

June 7, 1978

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As an unpublished document intended for internal use, this draft should not be generally circulated or
distributed, nor should it be quoted from or cited or its substance disclosed in any public address or writing.

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