Tax Committee Content

[15318] October 31, 2002 TO: TAX COMMITTEE No. 34-02 RE: GUIDANCE ON TAX-EXEMPT BOND PARTNERSHIPS As you know, 1 the Service has issued guidance, Revenue Procedure 2002-68, that modifies and supercedes the guidance in Revenue Procedure 2002-16 pursuant to which a regulated investment...

[15261] October 11, 2002 TO: TAX COMMITTEE No. 33-02 RE: MATERIALS FOR OCTOBER 15, 2002 TAX SUBCOMMITTEE MEETING As previously announced,1 the next meetings of the Tax Committee will be held on Tuesday, October 15 at 2:00 pm (EST) (preceded by cookies and sodas) and Wednesday, October...

[15256] October 10, 2002 TO: TAX COMMITTEE No. 32-02 RE: DRAFT SUBMISSION FOR YOUR REVIEW REGARDING SECTION 368 CONTINUITY OF BUSINESS ENTERPRISE GUIDANCE FOR RIC MERGERS Attached is a draft submission to the Internal Revenue Service requesting the issuance of published guidance...

[15245] October 9, 2002 TO: TAX COMMITTEE No. 30-02 MONEY MARKET FUNDS ADVISORY COMMITTEE No. 5-02 FIXED-INCOME ADVISORY COMMITTEE No. 11-02 RE: SUPPLEMENTAL GUIDANCE ON TAXATION OF SYNTHETIC TAX-EXEMPT SECURITIES We are pleased to inform you that the Internal Revenue Service (the...

[15252] October 9, 2002 TO: TAX COMMITTEE No. 31-02 RE: AGENDAS FOR OCTOBER 15 AND 16 TAX COMMITTEE MEETINGS The next meetings of the Tax Committee will be held, as previously announced,1 on Tuesday, October 15 at 2:00 pm (preceded by cookies and sodas) and Wednesday, October 16 at 10...

[15193] September 20, 2002 TO: TAX COMMITTEE No. 29-02 RE: OCTOBER 15 AND 16 TAX COMMITTEE MEETINGS IN WASHINGTON, DC The next meetings of the Tax Committee will be held in Washington, DC on October 15 and 16, 2002, in the Institute’s David Silver Conference Room, on the 12th floor of...

[15162] September 12, 2002 TO: TAX COMMITTEE No. 28-02 RE: MARK YOUR CALENDAR -- SEPTEMBER 19, 2002 CALL TO DISCUSS INSTITUTE COMMENTS ON PROPOSED “MARK-TO-MARKET” REGULATIONS FOR STOCK IN PASSIVE FOREIGN INVESTMENT COMPANIES As we previously informed you, the Internal Revenue Service...

[15105] September 5, 2002 TO: TAX COMMITTEE No. 27-02 RE: INSTITUTE COMMENTS ON ENFORCEMENT PROPOSALS FOR ABUSIVE TAX AVOIDANCE TRANSACTIONS The Treasury Department has announced an initiative to broaden and align the rules and regulations for disclosure, registration and list keeping...

[15037] August 13, 2002 TO: TAX COMMITTEE No. 26-02 RE: DRAFT LETTER FOR YOUR REVIEW REGARDING EFFECTIVE DATE OF MASSACHUSETTS CAPITAL GAIN RATE CHANGE As we previously informed you,1 Massachusetts recently modified the tax rate structure for Massachusetts capital gains.2 Under prior...

[14999] August 6, 2002 TO: TAX COMMITTEE No. 24-02 RE: STATE TAX LAW DEVELOPMENTS—CONFERENCE CALL NOTICE A conference call has been scheduled for interested tax committee members and others to discuss state tax law developments. In particular, we will be discussing the impact on funds...