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INTEGRATION OF THE INDIVIDUAL AND CORPORATION INCOME TAXES [i] (MEMORANDUM NO. 1, April 4, 1990)

handle is hein.ali/aliftp0474 and id is 1 raw text is: This document, as of the date it was printed, had not been considered by the Council or membership of The American Law Institute, and therefore does not represent the position of the Institute on any of the issues with which it deals. The American Law Institute FEDERAL INCOME TAX PROJECT INTEGRATION OF THE INDIVIDUAL AND CORPORATE INCOME TAXES Memorandum No. 1 (April 4, 1990) Subjects Covered: 1. Background and Relation to Prior ALI Studies 2. Defects in Current Law 3. Alternative Remedies for Distortion of the Classical System 4. Structural Issues in Distribution-Related Integration Submitted to the Consultants for consideration at their meeting on April 26 (at 10:00 a.m.) and 27, 1990, at Harvard Law School (334 Pound Hall), Cambridge, Massachusetts The Executive Office The American Law Institute 4025 Chestnut Street Philadelphia, Pennsylvania 19104