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SUBCHAPTER C [i] (COUNCIL DRAFT 5, December 19, 1979)

handle is hein.ali/aliftp0361 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
Council Draft No. 5
Subjects Covered:
SUBCHAMr C
Special Limitations on Loss Carryovers
Parent Stock Owned by a Subsidiary
Submitted to the Meeting of the Council of the American Law Institute on January 9 (at 10:00
a.m.), 10, 11, and 12, 1980 at The Association of the Bar of the City of New York, 42 West 44th
Street, New York City. This Draft is scheduled for discussion on Friday, January 11.

December 19, 1979

The Executive Office
Til AwaucaN Law INsTrrvTT
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As an unpublished document intended for internal use, this draft should not be generally circulated or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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