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INTEGRATION OF THE INDIVIDUAL AND CORPORATE INCOME TAXES [i] (COUNCIL DRAFT NO. 20, October 27, 1992)

handle is hein.ali/aliftp0478 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 Council Draft No. 20 Reporter's Study (October 27, 1992) Subjects Covered: INTEGRATION OF THE INDIVIDUAL AND CORPORATE INCOME TAXES Summary and Proposals 1. Defects in Current Law 2. System of Integration 3. Retained Earnings 4. Nondividend Distributions 5. Intercorporate Transactions 6. Exempt Shareholders and Creditors 7. International Considerations 8. Transition Submitted to the meeting of the Council of The American Law Institute on December 9 (at 10:00 a.m.) 10, 11, and 12, 1992, at D'Agostino Hall, New York University School of Law, 110 West 3rd Street, New York, New York. This Draft is scheduled for discussion on Wednesday, December 9, at 2:00 p.m. MTh ExE truvE OFFicE 'ME AMERICAN LAW INSTrrUTE 4025 Chestnut Street Philadelphia, PA 19104-3099