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TAXATION OF PASS-THROUGH ENTITIES [i] (MEMORANDUM NO. 2, September 5, 1996)

handle is hein.ali/aliftp0482 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
TAXATION OF PASS-THROUGH ENTITIES

Memorandum No. 2
(September 5, 1996)

Subjects Covered:
I. Summary of First Memorandum and Meeting;
Introduction to Second Memo
II. Taxation of Businesses Today: A Few Highlights
III. Theoretical Framework for Pass-Through Entity Tax Models
IV. Selected Features of Operating Rule Models
Submitted to the Consultants for consideration at their meeting on
September 19 (at 10:00 a.m.) and 20, 1996, at
the offices of Kirkland & Ellis, 200 East Randolph Drive, Chicago, Illinois

lhE EXECUTIVE OFFICE
ThE AMERICAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, PA 19104-3099

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