Title: Federal income tax project : memorandum /
Authors: Surrey, Stanley S.; Andrews, William D., 1931-; American Law Institute.
Publisher: The Executive Office, American Law Institute,
Year: 1974
Subjects: Bonds Taxation United States.; Capital gains tax Law and legislation United States.; Dividends Taxation Law and legislation United States.; Corporations Taxation Law and legislation United States; Securities Taxation United States
Contents: No. 1. General questions of purpose and method in approaching the corporate provisions -- no. 2. Proposals concerning corporate acquisitions, I-II -- no. 3. Proposals concerning corporate acquisitions, part C -- no. 4. Income tax treatment of corporate acquisitions and dispositions -- no. 5. Carryover-basis acquisitions ... [etc.] -- no. 5, Supplement: Individual investors -- no. 6. Introduction. General proposals. Carryover-basis acquisitions. Cost basis acquisitions -- no. 7. Introduction. General proposals. Carryover-basis acquisitions and dispositions. Cost-basis acquisitions and dispositions -- no. 7 (continued). Recognition of gain or loss by individual investors. Special limitations on net operating loss carryovers and other advantageous tax attributes -- [Working draft of Parts V-VII] (Aug. 4, 1976).