Research Catalog

Federal income tax project, Subchapter C : memorandum / the American Law Institute.

Title
Federal income tax project, Subchapter C : memorandum / the American Law Institute.
Author
American Law Institute.
Publication
Philadelphia, PA : The Executive Office, American Law Institute, 1977-

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memo 13 1977TextRequest in advance KF6464 .A15x 1977 memo 13 1977Off-site

Holdings

Details

Additional Authors
  • Surrey, Stanley S.
  • Andrews, William D., 1931-
  • American Law Institute. Federal income tax project. Memorandum.
Description
v.; 28 cm.
Subject
  • Bonds > Taxation > United States
  • Capital gains tax > Law and legislation > United States
  • Dividends > Law and legislation > United States
  • Securities > Taxation > United States
Note
  • Project supervisor: Stanley S. Surrey; reporter: William D. Andrews.
  • Memoranda no. 1-7 under title: Federal income tax project: memorandum.
Processing Action (note)
  • committed to retain
Contents
No. 8. Remaining issues after acquisitions -- no. 9. Special limitations on loss carryovers and impact of proposals for integration -- no. 10-12. Corporate distributions -- no. 13. Net operating loss carryovers -- no. 14. Net operating loss carryovers. Retirement of stock and securities.
OCLC
961933070
Owning Institutions
Harvard Library