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INTEGRATION OF THE INDIVIDUAL AND CORPORATE INCOME TAXES [i] (COUNCIL DRAFT NO. 20, October 27, 1992)

handle is hein.ali/aliftp0478 and id is 1 raw text is: This document, as of the date it was printed, had not been considered by the Council or
membership of The American Law Institute, and therefore does not represent the
position of the Institute on any of the issues with which It deals.

The American Law Institute
FEDERAL INCOME TAX PROJECT
Council Draft No. 20
Reporter's Study
(October 27, 1992)
Subjects Covered:
INTEGRATION OF THE INDIVIDUAL
AND CORPORATE INCOME TAXES
Summary and Proposals
1. Defects in Current Law
2. System of Integration
3. Retained Earnings
4. Nondividend Distributions
5. Intercorporate Transactions
6. Exempt Shareholders and Creditors
7. International Considerations
8. Transition
Submitted to the meeting of the Council of The American Law Institute on
December 9 (at 10:00 a.m.) 10, 11, and 12, 1992, at
D'Agostino Hall, New York University School of Law,
110 West 3rd Street, New York, New York.
This Draft is scheduled for discussion on
Wednesday, December 9, at 2:00 p.m.
MTh ExE truvE OFFicE
'ME AMERICAN LAW INSTrrUTE
4025 Chestnut Street
Philadelphia, PA 19104-3099

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