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Restatement of the Law

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Restatement of the Law n. a series of detailed statements of the basic law in the United States on a variety of subjects written and updated by well-known legal scholars under the auspices of the American Law Institute since the 1930s. While not having the force of statutes or of decided precedents, the Restatement (as lawyers generally call it) has the prestige of the scholars who have studied the legal questions. Topics covered include agency, contracts, property, torts and trusts.



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The common interest doctrine also has been recognized in the 3rd Restatement of the Law Governing Lawyers, [section] 76, which states, in part, "If two or more clients with a common interest in a litigated or nonlitigated matter are represented by separate lawyers and they agree to exchange information concerning the matter, a communication of any such client that otherwise qualifies as privileged .
Restatement of the Law Third, Torts: Liability for Physical Harm (Basic Principles).
The IRS's position is patently wrong, particularly in view of the American Law Institute's recent change to the "prudent investor" rule contained in the Restatement of the Law of Trusts, which encourages inexperienced trustees to hire investment advisers.
 
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