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SUBCHAPTER C (SUPPLEMENTAL STUDY) [i] (MEMORANDUM 4, September 5, 1988)

handle is hein.ali/aliftp0346 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 Instituta, 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. 4 (September 5, 1988) Subject Covered: Part I. Distribution Issues Submitted to the Consultants for consideration at their meeting on September 16 (at 10:00 a.m.) and 17, 1988, at 334 Pound Hall, Harvard Law School, Cambridge, Massachusetts THE ExECrnvE OFFicE THE AMiICAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, PA 19104 © 1988 BY THE AMERICAN LAW INSTITTrrE ALL RIGHTS RESERVED