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SUBCHAPTER K [i] (TAX ADVISORY GROUP DRAFT 9, October 29, 1981)

handle is hein.ali/aliftp0419 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
Tax Advisory Group Draft No. 9
Subjects Cocered:
Part Q. Partnership Liabilities
Part R. Measuring a Percentage Interest in Partnership Capital and Profits
Part S. Distinguishing Contributions and Distributions from Sales
Part T. Motive for Partnership Transactions
Part U. Elections
Part V. Status
Part W. Activities
Part X. Sales and Acquisitions of Partnership Interests - Some Further Points
Part Y. Tiered Partnerships
Part Z. General Rules for Applying Code Provisions to Partnerships
Submitted to the Tax Advisory Group for consideration at its meeting
on November 12 (at 10:00 a.m.) 13. and 14, 1981, at the Ma-fflower, Washington. D.C.
October 29, 1981
The Executive Office
THE AMERICA.N 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As an unpublished document intended for internal use.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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