11/ Deleted from our attachment, but included in IRS Publiction
1281, are (1) Code Section 3406, (2) the existing temporary
regulations on backup withholding (see Institute Memorandum to
Tax Members No. 46-87, Unit Investment Trust Committee No. 31-87,
Closed-End Fund Members No. 5-87, Operations Members No. 29-87
and Transfer Agent Shareholder Accounting Advisory Committee No.
24-87, dated December 8, 1987 and to Tax Members No. 14-89, Unit
Investment Trust Members No. 22-89, Closed-End Fund Members No.
18-89, Operations Members No. 15-89 and Transfer Agent
Shareholder Advisory Committee No. 9-89, dated April 18, 1989)
and (3) the recently revised B Notice regulations (see Institute
Memorandum to Tax Members No. 37-90, Operations Members No. 27-
90, Closed-End Fund Members No. 36-90, Unit Investment Trust
Members No. 61-90 and Transfer Agent Advisory Committee No. 34-
90, dated September 21, 1990.)
September 24, 1990
TO: TAX MEMBERS NO. 39-90
OPERATIONS MEMBERS NO. 29-90
CLOSED-END FUND MEMBERS NO. 38-90
UNIT INVESTMENT TRUST MEMBERS NO. 63-90
TRANSFER AGENT ADVISORY COMMITTEE NO. 36-90
RE: IRS PUBLICATION INCLUDED IN B NOTICE MAILING
__________________________________________________________
The attached IRS Publication (Number 1281) will accompany
the B Notice mailings to be made this fall. 1/1 The IRS
Publication 1281 sets forth the procedures for complying with the
B Notice mailing, lists IRS offices where persons may be
contacted if questions arise and provides certain definitions,
forms, discussions of certain backup withholding requirements and
the instructions for reading B Notice magnetic tapes.
We will keep you informed of developments.
Keith D. Lawson
Associate General Counsel
Attachment