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SUBCHAPTER K [i] (MEMORANDUM 9, September 17, 1980)

handle is hein.ali/aliftp0355 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. 9
Subjects Covered:
Partnership Audits
Partnership Classification Issues
Restrictions on Pass-Through of Losses
Submitted to the Consultants for consideration at their meeting on
September 25 (at 8:00 a.m.), 26, 27, and 28, 1980 at Pinehurst, North Carolina

September 17, 1980

The Executive Office
THE AMEIUCAN 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As an unpublished document intended for internal use, this draft should not be generally circulated or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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