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SUBCHAPTER K [i] (MEMORANDUM 9, September 17, 1980)

handle is hein.ali/aliftp0355 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 K Memorandum No. 9 Subjects Covered: Partnership Audits Partnership Classification Issues Restrictions on Pass-Through of Losses Submitted to the Consultants for consideration at their meeting on September 25 (at 8:00 a.m.), 26, 27, and 28, 1980 at Pinehurst, North Carolina September 17, 1980 The Executive Office THE AMEIUCAN 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 members 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 As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance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.