| DATE August 22, 1989 | |
| TO Current Amendments and Regulations | FROM Specialty Rulings |
| Division | Directorate |
| B. Bryson | |
| Acting Director |
SUBJECT: General Anti-Avoidance Rule, Supplement to IC 88-2
We enclose a draft of the proposed supplement, dated August 22, 1989, in which example 10 has been amended to ensure that the reader understands that a partnership means a partnership.
M.A. Hiltzfor Director GeneralSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch