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

INTEGRATION OF THE INDIVIDUAL AND CORPORATE INCOME TAXES [i] (DRAFT REPORTER'S STUDY, January 10, 1992)

handle is hein.ali/aliftp0479 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
INTEGRATION OF THE INDIVIDUAL AND- CORPORATE INCOME TAXES
Draft
Reporter's Study
(January 10, 1992)
Subjects Covered:
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 Consultants for consideration
at their meeting on
January 31 (at 9:00 a.m.) 1992,
at the offices of
Sullivan & Cromwell,
125 Broad Street, New York, New York
ThE ExxECUTvE OnICE
TME AMnUCAN LAW INsTITUTE
4025 Chestnut Street
Philadelphia, PA 19104-3099

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