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SUBCHAPTER K i (TENTATIVE DRAFT 4, April 14, 1980)

handle is hein.ali/aliftp0379 and id is 1 raw text is: PLEASE BRING THIS DRAFT TO THE ANNUAL MEETING The American Law Institute FEDERAL INCOME TAX PROJECT Submitted by the Council to the Members of The American Law Institute for Discussion at the Fifty-seventh Annual Meeting on June 10, 11, 12, and 13, 1980 Tentative Draft No. 4 SUBJECTS COVERED: SUBCHAPrE K Part H. Closing of Partnership Taxable Year for a Deceased Partner Part I. Like Kind Exchanges of Partnership Interests Part J. Adjustments to the Basis of Partnership Assets Park K. Restrictions on Loss Recognition Under §707(b)(1) Part L. Ordinary Income Treatment on Certain Sales Be- tween Partners and Partnerships (§707(b)(2)) Part M. Timing of Corresponding Items of Income and Deduction April 14, 1980 The Executive Office THE AMERICAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, Pa. 19104 © 1980 BY THE AMERICAN LAW INSTITUTE