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SUBCHAPTER C i (COUNCIL DRAFT 2, November 21, 1978)

handle is hein.ali/aliftp0358 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

Council Draft No. 2
Subject Covered:
SUBCHAPTER C
Corporate Distributions

Submitted to the Council of The American Law Institute for discussion at its Meeting on December 13
(at 10:00 a.m.), 14, 15, and 16, 1978 at the Law School of the University of Pennsylvania,
3400 Chestnut Street, Philadelphia, Pennsylvania.

November 21, 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
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As an unpublished document intended for internal use, this draft should not be generally circulated or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 fromn or cited or its substance* disclosed in any public address or
writing.