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SUBCHAPTER C (SUPPLEMENTAL STUDY) [i] (MEMORANDUM 3, April 15, 1988)

handle is hein.ali/aliftp0345 and id is 1 raw text is: 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. The American Law Institute FEDERAL INCOME TAX PROJECT SUBCHAPTER C (SUPPLEMENTAL STUDY) Memorandum No. 3 (April 15, 1988) Subject Covered: Discussion of Problems Raised by Tax Advisory Group Draft No. 17 Submitted to the Consultants for consideration at their meeting on April 22 (at 10:00 a.m.) and 23, 1988, at the offices of Sullivan & Cromwell, 125 Broad Street, New York, New York THE ExECUrIvE OFFICE THE AMERICAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, PA 19104