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TAXATION OF PASS-THROUGH ENTITIES [i] (MEMORANDUM NO. 1, October 12, 1995)

handle is hein.ali/aliftp0481 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 TAXATION OF PASS-ThROUGH ENTITIES Memorandum No. 1 (October 12, 1995) Subjects Covered: I. Background II. Classification as a Pass-Through Entity III. Taxation of Pass-Through Entities Appendix. The Historical Background Behind the Section 7701 Regulations Submitted to the Consultants for consideration at their meeting on November 2 (at 10:00 a.m.) and 3, 1995, at the offices of Sullivan & Cromwell, 125 Broad Street, New York, New York THE EXECUTIVE OFFICE THE AMEJUCAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, PA 19104-3099