Accounting/Treasurers Content

August 7, 1992 TO: EDGAR FILER GROUP SEC RULES MEMBERS NO. 34-92 SMALL FUNDS MEMBERS NO. 15-92 OPERATIONS COMMITTEE NO. 22-92 UNIT INVESTMENT TRUST COMMITTEE NO. 42-92 ACCOUNTING/TREASURERS COMMITTEE NO. 35-92 RE: SEC ISSUES PROPOSALS TO REQUIRE MANDATORY ELECTRONIC FILING ON THE...

August 3, 1992 TO: TAX COMMITTEE NO. 30-92 INTERNATIONAL COMMITTEE NO. 16-92 ACCOUNTING/TREASURERS COMMITTEE NO. 34-92 RE: INSTITUTE COMMENTS ON PROPOSED PASSIVE FOREIGN INVESTMENT COMPANY REGULATIONS __________________________________________________________ Attached is the Institute...

July 29, 1992 TO: ACCOUNTING/TREASURERS COMMITTEE NO. 33-92 INSURANCE BROKER-DEALER ADVISORY COMMITTEE NO. 10-92 RE: SEC SOLICITS COMMENTS ON REPORT OF THE BACHMANN TASK FORCE ON CLEARANCE AND SETTLEMENT REFORM __________________________________________________________ The Securities...

11/ Rev. Proc. 92-46 supercedes two Revenue Procedures (Nos. 91- 33 and 92-15) previously distributed to Institute members. (See Institute Memoranda to Accounting/Treasurers Committee No. 19-91, Closed-End Fund Members No. 29-91, Operations Members No. 19-91, Pension Members No. 26-91...

July 1, 1992 TO: ACCOUNTING/TREASURERS COMMITTEE NO. 31-92 RE: SURVEY OF BOOK/TAX DIFFERENCES EXPERIENCE __________________________________________________________ Enclosed is a survey which was developed to assess the nature and extent of book/tax differences experienced by mutual...

June 29, 1992 TO: ACCOUNTING/TREASURERS COMMITTEE NO. 30-92 INDEPENDENT ACCOUNTANTS ADVISORY GROUP RE: ACCOUNTING POLICY SUBCOMMITTEE PROJECTS __________________________________________________________ The Accounting Policy Subcommittee (APS) met in Boston on June 15, selected a new...

June 19, 1992 TO: TAX COMMITTEE NO. 24-92 ACCOUNTING/TREASURERS COMMITTEE NO. 29-92 MASSACHUSETTS MEMBERS RE: PROPOSED MASSACHUSETTS REGULATIONS ON TAXATION OF FOREIGN CORPORATIONS __________________________________________________________ The Massachusetts Department of Revenue has...

June 15, 1992 TO: ACCOUNTING/TREASURERS COMMITTEE NO. 28-92 INDEPENDENT ACCOUNTANTS ADVISORY GROUP RE: AICPA STATEMENT OF POSITION ON FOREIGN CURRENCY ACCOUNTING AND REPORTING __________________________________________________________ Enclosed for your review is a copy of the AICPA’S...

June 9, 1992 TO: TAX COMMITTEE NO. 22-92 ACCOUNTING/TREASURERS COMMITTEE NO. 26-92 RE: IRS RELEASES BUSINESS PLAN; TO ISSUE GUIDANCE ON MERGERS OF CORPORATIONS INTO REGULATED INVESTMENT COMPANIES __________________________________________________________ The Internal Revenue Service (...

June 9, 1992 TO: TAX COMMITTEE NO. 23-92 ACCOUNTING/TREASURERS COMMITTEE NO. 27-92 RE: ROSTENKOWSKI FOREIGN TAX BILL CONTAINS PFIC MARK-TO-MARKET PROVISIONS AND FOREIGN TAX CREDIT SIMPLIFICATION __________________________________________________________ Congressman Rostenkowski (D-Ill...