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SUBCHAPTER K i (TENTATIVE DRAFT 4, April 14, 1980)

handle is hein.ali/aliftp0379 and id is 1 raw text is: PLEASE BRING THIS DRAFT
TO THE ANNUAL MEETING
The American Law Institute
FEDERAL INCOME TAX PROJECT
Submitted by the Council to the Members of The American Law
Institute for Discussion at the Fifty-seventh Annual Meeting
on June 10, 11, 12, and 13, 1980
Tentative Draft No. 4
SUBJECTS COVERED:
SUBCHAPrE K
Part H. Closing of Partnership Taxable Year for a Deceased
Partner
Part I. Like Kind Exchanges of Partnership Interests
Part J. Adjustments to the Basis of Partnership Assets
Park K. Restrictions on Loss Recognition Under §707(b)(1)
Part L. Ordinary Income Treatment on Certain Sales Be-
tween Partners and Partnerships (§707(b)(2))
Part M. Timing of Corresponding Items of Income and
Deduction
April 14, 1980
The Executive Office
THE AMERICAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, Pa. 19104
© 1980 BY THE AMERICAN LAW INSTITUTE

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