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SUBCHAPTER C [i] (MEMORANDUM 12, March 17, 1978 )

handle is hein.ali/aliftp0339 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. 12 Subject Covered: Corporate Distributions Submitted to the Consultants for consideration at their meeting on March 31 (at 10:00 a.m.) and April 1, 1978 at The Westbury, 69th and Madison Avenue, New York, NY MARCH 17, 1978 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 As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance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.