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SUBCHAPTER C i (MEMORANDUM 10, September 9, 1977)

handle is hein.ali/aliftp0337 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
SUBCHAPTER C

MEMORANDUM NO. 10

Subject Covered: Corporate Distributions

Submitted to the Consultants 6o& cons6ideration at their meeting
on September 24 (at 10:00 a.m.) and 25, 1977 at the Marriott's
Essex House, 160 Central Park South, New York, NY  10019

September 9, 1977

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 purpose
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As an unpublished document intended for internal use, this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 distributed, nor
should it be quoted from or cited or its substance disclosed
in any public address or writing.