Tax Committee Content

[14983] August 2, 2002 TO: ACCOUNTING/TREASURERS COMMITTEE No. 37-02 BANK AND TRUST ADVISORY COMMITTEE No. 7-02 BROKER/DEALER ADVISORY COMMITTEE No. 25-02 CLOSED-END INVESTMENT COMPANY COMMITTEE No. 31-02 OPERATIONS COMMITTEE No. 11-02 TAX COMMITTEE No. 23-02 TRANSFER AGENT ADVISORY...

[14978] July 31, 2002 TO: TAX COMMITTEE No. 22-02 RE: MARK YOUR CALENDARS -- AUGUST 20, 2002 CALL TO DISCUSS HR 5095, “AMERICAN COMPETITIVENESS AND CORPORATE ACCOUNTABILITY ACT OF 2002” Representatives Thomas, McCrery, Johnson and Houghton recently introduced HR 5095, “American...

[14965] July 26, 2002 TO: ACCOUNTING/TREASURERS COMMITTEE No. 36-02 INTERNATIONAL COMMITTEE No. 56-02 TAX COMMITTEE No. 21-02 RE: DATA COLLECTION FOR 2002 PFIC SURVEY UPDATE Each year, the Institute collects information from members regarding foreign companies that may be treated as...

[14889] July 9, 2002 TO: TAX COMMITTEE No. 20-02 RE: DRAFT SUBMISSION FOR YOUR REVIEW REGARDING LOOK-THROUGH TREATMENT FOR REPURCHASE AGREEMENTS AND REFUNDED MUNICIPAL BONDS Attached is a draft submission to the Treasury Department/Internal Revenue Service regarding the treatment of...

[14807] June 18, 2002 TO: TAX COMMITTEE No. 19-02 RE: MATERIALS FOR JUNE 20 AND 21 MEETINGS IN LOS ANGELES The June 20 and 21, 2002 Tax Committee meetings will be held in the Florentine Lounge on the Third Floor of the Jonathan Club (545 South Figueroa Street, Los Angeles, California)...

[14794] June 11, 2002 TO: TAX COMMITTEE No. 18-02 RE: AGENDAS FOR JUNE 20 AND 21 TAX COMMITTEE MEETINGS IN LOS ANGELES The next meetings of the Tax Committee will be held, as previously announced,1 on Thursday, June 20 at 2:00 pm (preceded by lunch) and Friday, June 21 at 9:30 am...

[14750] May 29, 2002 TO: INTERNATIONAL COMMITTEE No. 39-02 TAX COMMITTEE No. 17-02 RE: IRS ISSUES PROPOSED GUIDANCE TO SIMPLIFY TAX WITHHOLDING AND REPORTING OBLIGATIONS FOR FOREIGN PARTNERSHIPS AND TRUSTS The Internal Revenue Service has issued Notice 2002-41 proposing guidance to...

[14694] May 6, 2002 TO: TAX COMMITTEE No. 16-02 RE: FINAL REGULATIONS ON TREATMENT OF QUALIFIED COVERED CALL OPTIONS UNDER TAX STRADDLE RULES The Internal Revenue Service has adopted the attached final regulations which provide an exemption from the tax straddle rules for qualified...

[14682] May 1, 2002 TO: TAX COMMITTEE No. 15-02 RE: INSTITUTE’S REQUEST FOR IRS BUSINESS PLAN GUIDANCE The Institute has submitted the attached letter to the IRS and Treasury requesting that the 2002 priority guidance plan include several items of interest to regulated investment...

[14679] April 26, 2002 TO: TAX COMMITTEE No. 14-02 RE: DRAFT INSTITUTE COMMENTS ON TAXATION OF NOTIONAL PRINCIPAL CONTRACTS In Notice 2001-44 the Internal Revenue Service and Treasury Department requested comments on the taxation of notional principal contracts (NPCs), including four...