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SUBCHAPTER K [i] (COUNCIL DRAFT 9, November 24, 1981)

handle is hein.ali/aliftp0365 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. 9 Subjects Covered: SUBCHAPTER K Part Q. Partnership Liabilities Part R. Measuring a Percentage Interest in Partnership Capital and Profits Part S. Distinguishing Contributions and Distributions from Sales Part T. Motive for Partnership Transactions Part U. Elections Part V. -Status-. Part W. Activities Part X. Sales and Acquisitions of Partnership Interests - Some Further Points Part Y. Tiered Partnerships Part Z. General Rules for Applying Code Provisions to Partnerships Submitted to the Meeting of the Council of the American Law Institute on December 9 (at 10:00 a.m.), 10, 11, and 12, 1981 at The Association of the Bar of the City of New York. 42 W. 44th Street. New York City. This draft is scheduled for discussion on Friday, December 11. at 2:00 p.m. November 24, 1981 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 irollp for the sole puipose 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 As an unpublished document intended for internal use.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.