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TAXATION OF PRIVATE BUSINESS ENTERPRISES [i] (TAX ADVISORY GROUP DRAFT NO. 22, February 20, 1998)

handle is hein.ali/aliftp0484 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
Tax Advisory Group Draft No. 22
(February 20, 1998)

Subjects Covered:
TAXATION OF PRIVATE BUSINESS ENTERPRISES
I. Defects of Current Law
II. Classification of Business Firms
III. Taxation of Private Business Firms as Conduits
IV. A Simplified Version of Conduit Taxation
V. Transitional Considerations
Appendix A: Alternative SPBF Proposal
Appendix B: Proposed Revisions to Subchapter K
Submitted to the Tax Advisory Group for consideration at its meeting on March 5
(at 10:00 a.m.), 1998, at the Marriott at Metro Center, Washington, D.C.

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

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