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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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