Research Catalog

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

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

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Vol/datememo 13 1977FormatAccessRequest in advanceCall numberKF6464 .A15x 1977 memo 13 1977Item locationOff-site

Details

Additional authors
  1. Surrey, Stanley S.
  2. Andrews, William D., 1931-
  3. American Law Institute. Federal income tax project. Memorandum.
Description
  1. v.; 28 cm.
Subject
  1. Bonds > Taxation > United States
  2. Capital gains tax > Law and legislation > United States
  3. Dividends > Law and legislation > United States
  4. Securities > Taxation > United States
Contents
  1. 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.
Owning institution
  1. Harvard Library
Note
  1. Project supervisor: Stanley S. Surrey; reporter: William D. Andrews.
  2. Memoranda no. 1-7 under title: Federal income tax project: memorandum.
Processing action (note)
  1. committed to retain