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SUBCHAPTER K [i] (MEMORANDUM 6, April 9, 1979)

handle is hein.ali/aliftp0352 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. 6
Subjects Covered: Basis Adjustments (SS734, 743, 754 and 755);
Restrictions on Sales Between Partners and
Partnerships (§707(b)(1)); Gain on Transfers
of Ordinary Income Assets Between Partners
and Partnerships (§707(b)(2)).
Submitted to the Consultants for consideration at their Meeting
on April 20 (at 10:00 a.m.), 21 and 22, 1979 at the 31st Floor.
767 Fifth Avenue, New York, New York.
April 9, 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As an unpublished document intended for internal use, this draft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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