About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

SUBCHAPTER K [i] (MEMORANDUM 10, April 10, 1981)

handle is hein.ali/aliftp0356 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL
PUBLIC DISCLOSURE IS PROHIBITED*
(No to be .old. offferedfor  ahD. or nilhriise /Iblish,'d)
The American Law Institute
FEDERAL INCOME TAX PROJECT
SUBCHAPTER K
Alem      ranld n   ,\o. 10
Subiect.s Covered:
Some Effects of Using Partnership Form:
- Motive for Partnership Transactions
- Elections
- Status of Partners
- Start Up Expenses and Earned Income
Partnership Liabilities
Submitted to the Consultants for consideration at their meeting on
April 24 (at 10:00 a.m.), 25, and 26, 1981 at the offices of The American Law Institute,
4025 Chestnut Street, Philadelphia, Pennsylvania

April 10, 1981

The Executive Office
THE AMERICAN LAW INSTIT'TE
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 stud.- 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As an unpublished document intended for internal use.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 ;hould it be quoted from or cited or its substance disclosed in any public address or
writin.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 3,000 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most