About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

LOG IN
LOG IN


TAXATION OF PASS-THROUGH ENTITIES [i] (MEMORANDUM NO. 2, September 5, 1996)

handle is hein.ali/aliftp0482 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. 2 (September 5, 1996) Subjects Covered: I. Summary of First Memorandum and Meeting; Introduction to Second Memo II. Taxation of Businesses Today: A Few Highlights III. Theoretical Framework for Pass-Through Entity Tax Models IV. Selected Features of Operating Rule Models Submitted to the Consultants for consideration at their meeting on September 19 (at 10:00 a.m.) and 20, 1996, at the offices of Kirkland & Ellis, 200 East Randolph Drive, Chicago, Illinois lhE EXECUTIVE OFFICE ThE AMERICAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, PA 19104-3099