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SUBCHAPTER C [i] (MEMORANDUM 2, October 30, 1974)

handle is hein.ali/aliftp0327 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL - PUBLIC DISCLOSURE IS PROHIBITED* (Not to be sold, offered for sale, or otherwise published) THE AMERICAN LAW INSTITUTE FEDERAL INCOME TAX PROJECT MEMORANDUM NO. 2 Subjects Covered: PROPOSALS CONCERNING CORPORATE ACQUISITIONS I - Introduction II - Proposals A. Intercorporate Investment B. Carryover-Basis Acquisitions C. Cost-Basis Acquisitions D. Limitations on Loss Carryovers E. Individual Investors Submitted to the Consultants for Consideration at Their Meeting on November 15 (at 10:00 A.M.) and 16, 1974 at The Westbury Hotel, 69th Street & Madison Avenue, New York, New York October 30, 1974 The Executive Office The American Law Institute 4025 Chestnut Street Philadelphia, Pa. 19104 *This is a preliminary draft submitted on a private and confidential basis to a limited group for the sole pur- pose of study and criticism. It has .not been promulgated or approved by the Council or the members of The American Law Institute. As an unpublished document intended for internal use, this draft should not be generally circulated or dis- tributed, nor should it be quoted from or cited or its substance disclosed in any public address or writing.