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SUBCHAPTER C (SUPPLEMENTAL STUDY) [i] (MEMORANDUM 2, August 21, 1987)

handle is hein.ali/aliftp0344 and id is 1 raw text is: The American Law Institute FEDERAL INCOME TAX PROJECT SUBCHAPTER C (SUPPLEMENTAL STUDY) Memorandum No. 2 (August 21, 1987) Subjects Covered: Part I. Distribution Issues Part II. Nonrecognition and Basis Problems in Acquisitions Submitted to the Consultants for consideration at their meeting on September 11 (at 10:00 a.m.) and 12, 1987, at the offices of Sullivan & Cromwell, 125 Broad Street, New York, New York THE EXECUTIVE OFFICE THE AMERICAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, PA 19104 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.