Tax Committee Content

[12417] August 1, 2000 TO: TAX COMMITTEE No. 33-00 INTERNATIONAL COMMITTEE No. 24-00 ACCOUNTING/TREASURERS COMMITTEE No. 30-00 UNIT INVESTMENT TRUST COMMITTEE No. 22-00 CLOSED-END INVESTMENT COMPANY COMMITTEE No. 22-00 RE: PENDING SWISS TAX RECLAIMS SURVEY The Swiss Federal Tax...

[12406] July 31, 2000 TO: ACCOUNTING/TREASURERS COMMITTEE No. 29-00 INTERNATIONAL COMMITTEE No. 23-00 TAX COMMITTEE No. 32-00 RE: DATA COLLECTION FOR 2000 PFIC SURVEY UPDATE For the past several years, the Institute has undertaken to collect information from its members regarding...

[12393] July 26, 2000 TO: BANK AND TRUST ADVISORY COMMITTEE No. 18-00 BROKER/DEALER ADVISORY COMMITTEE No. 15-00 OPERATIONS COMMITTEE No. 16-00 TAX COMMITTEE No. 31-00 TRANSFER AGENT ADVISORY COMMITTEE No. 34-00 RE: INSTITUTE COMMENTS ON REVISED FORM 1042-S FOR YEAR 2001 INFORMATION...

[12273] July 18, 2000 TO: TAX COMMITTEE No. 30-00 TRANSFER AGENT ADVISORY COMMITTEE No. 32-00 RE: IRS REQUESTS COMMENTS ON REVISED FORM 1042-S FOR YEAR 2001 INFORMATION REPORTING The Internal Revenue Service has released a revised draft of Form 1042-S to be used by US withholding...

[12266] July 17, 2000 TO: BANK AND TRUST ADVISORY COMMITTEE No. 16-00 BROKER/DEALER ADVISORY COMMITTEE No. 14-00 OPERATIONS COMMITTEE No. 15-00 TAX COMMITTEE No. 29-00 TRANSFER AGENT ADVISORY COMMITTEE No. 31-00 RE: IRS RELEASES DRAFT OF REVISED FORM 1042-S FOR YEAR 2001 INFORMATION...

[12173] July 5, 2000 TO: BOARD OF GOVERNORS No. 39-00 ACCOUNTING/TREASURERS COMMITTEE No. 26-00 SEC RULES COMMITTEE No. 95-00 TAX COMMITTEE No. 28-00 RE: INSTITUTE COMMENT LETTER ON SEC AFTER-TAX RETURNS PROPOSAL The Institute has filed a comment letter on the SEC’s proposal to...

[12030] June 19, 2000 TO: SEC RULES COMMITTEE No. 89-00 TAX COMMITTEE No. 27-00 RE: REVISED DRAFT INSTITUTE LETTER ON SEC AFTER-TAX RETURNS PROPOSAL Attached is a revised draft comment letter on the SEC’s proposal to require disclosure of after-tax returns in a fund’s prospectus and...

1 PNC Bancorp, Inc. v. Commissioner, 2000 U.S. App. LEXIS 11084 (3d Cir. 2000). 2 PNC Bancorp, Inc. v. Commissioner, 110 T.C. 349 (1998). 3 INDOPCO, Inc. v. Commissioner, 503 U.S. 79 (1992). 4 Commissioner v. Lincoln Savings & Loan Ass’n, 403 U.S. 345 (1971). 5 FMR Corp. v...

1 See Memorandum to SEC Rules Committee No. 44-00 and Tax Committee No. 11-00, dated March 21, 2000. [11917] May 30, 2000 TO: SEC RULES COMMITTEE No. 81-00 TAX COMMITTEE No. 25-00 RE: DRAFT COMMENT LETTER ON SEC AFTER-TAX RETURNS RULE PROPOSAL _________________________________________...

1 See Institute Memorandum to Bank and Trust Advisory Committee No. 1-00, Operations Committee No. 1-00, Tax Committee No. 1-00, and Transfer Agent Advisory Committee No. 2-00, dated January 11, 2000. [11902] May 24, 2000 TO: BANK AND TRUST ADVISORY COMMITTEE No. 13-00 BROKER/DEALER...