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SUBCHAPTER K [i] (TENTATIVE DRAFT 8, March 1, 1982)

handle is hein.ali/aliftp0383 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-ninth Annual Meeting on May 18, 19, 20, and 21, 1982 Tentative Draft No. 8 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 March 1, 1982 The Executive Office TIIE AMERICAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, Pa. 19104 © 1982 Ry THE AMERICAN L~w INSTITUTE