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TAXATION OF PRIVATE BUSINESS ENTERPRISES [i] (MEMORANDUM NO. 3, September 10, 1997)

handle is hein.ali/aliftp0483 and id is 1 raw text is: This document, as of the date it was printed, had not been considered by tile 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 PRIVATE BUSINESS ENTERPRISES Memorandum No. 3 (September 10, 1997) Subjects Covered: Classification Operating Rules -General Tax System Operating Rules -Proposed Revisions to Subchapter K Operating Rules-Optional Tax Systems Transitional Considerations Submitted to the Consultants for consideration at their meeting on September 25 (at 10:00 a.m.) and 26, 1997, at the Wolkin Conference Center, 4025 Chestnut Street, Philadelphia, Pennsylvania hE EXECUTIVE OFFICE 'ME AMERICAN LAW INSTITUTE 4025 Chestnut Street Philadelphia, PA 19104-3099