Federal income tax project, Subchapter C
Subtitle: memorandum
By: the American Law Institute
Contributors: Surrey, Stanley S.; Andrews, William D., 1931-
Publisher: The Executive Office, American Law Institute
Published: 1977
Place of publication: Philadelphia, PA
Language: eng
Subjects: Bonds; Taxation; Capital gains tax; Law and legislation; Dividends; Securities
Notes: Project supervisor: Stanley S. Surrey; reporter: William D. Andrews.

Memoranda no. 1-7 under title: Federal income tax project: memorandum.
Table of contents: title: No. 8. Remaining issues after acquisitions; title: no. 9. Special limitations on loss carryovers and impact of proposals for integration; title: no. 10-12. Corporate distributions; title: no. 13. Net operating loss carryovers; title: no. 14. Net operating loss carryovers. Retirement of stock and securities.