Federal income tax project
Subtitle: memorandum
By: the American Law Institute
Contributors: Surrey, Stanley S.; Andrews, William D., 1931-
Publisher: The Executive Office, American Law Institute
Published: 1974
Place of publication: Philadelphia, Pa
Language: eng
Number of pages: 10
Subjects: Bonds; Taxation; Capital gains tax; Law and legislation; Dividends; Corporations; Securities
Notes: Later memoranda under title: Federal income tax project, Subchapter C: memorandum.

Project supervisor: Stanley S. Surrey: reporter: William D. Andrews.
Table of contents: title: No. 1. General questions of purpose and method in approaching the corporate provisions; title: no. 2. Proposals concerning corporate acquisitions, I-II; title: no. 3. Proposals concerning corporate acquisitions, part C; title: no. 4. Income tax treatment of corporate acquisitions and dispositions; title: no. 5. Carryover-basis acquisitions ... [etc.]; title: no. 5, Supplement: Individual investors; title: no. 6. Introduction. General proposals. Carryover-basis acquisitions. Cost basis acquisitions; title: no. 7. Introduction. General proposals. Carryover-basis acquisitions and dispositions. Cost-basis acquisitions and dispositions; title: no. 7 (continued). Recognition of gain or loss by individual investors. Special limitations on net operating loss carryovers and other advantageous tax attributes; title: [Working draft of Parts V-VII] (Aug. 4, 1976).