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SUBCHAPTER C [i] (MEMORANDUM 11, November 21, 1977)

handle is hein.ali/aliftp0338 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. 11

Subject Covered: Corporate Distributions

Submitted to the Consultants for consideration at theirt meeting
on Vecembrv 9 (at 10:00 a.m.) and 10, 1977 at The. Westbury,
69th and Madison Avenue, New Vork, NV

November 21, 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 mem-
bers 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As an unpublished document intended for internal use, this draft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.