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TAXATION OF PRIVATE BUSINESS ENTERPRISES [i] (MEMORANDUM NO. 3, September 10, 1997)

handle is hein.ali/aliftp0483 and id is 1 raw text is: This document, as of the date it was printed, had not been considered by tile 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 PRIVATE BUSINESS ENTERPRISES

Memorandum No. 3
(September 10, 1997)

Subjects Covered:
Classification
Operating Rules -General Tax System
Operating Rules -Proposed Revisions to Subchapter K
Operating Rules-Optional Tax Systems
Transitional Considerations

Submitted to the Consultants for consideration at their meeting on
September 25 (at 10:00 a.m.) and 26, 1997, at
the Wolkin Conference Center, 4025 Chestnut Street, Philadelphia, Pennsylvania

hE EXECUTIVE OFFICE
'ME AMERICAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, PA 19104-3099

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