Tax Committee Content

[11562] January 21, 2000 TO: TAX COMMITTEE No. 3-00 RE: JANUARY 31 AND FEBRUARY 1 TAX COMMITTEE MEETINGS ______________________________________________________________________________ The next meetings of the Tax Committee will be held on January 31 and February 1, 2000 in the...

1 See Institute Memorandum to Tax Committee No. 3-99, Operations Committee No. 4-99, Transfer Agent Advisory Committee No. 12-99, and Bank and Trust Advisory Committee No. 3-99, dated February 3, 1999. 2 The final withholding tax regulations, as amended, will apply to certain amounts...

1 This project was on the IRS’ 1999 business plan, as requested by the Institute, with other “capitalization” issues to be addressed over a two-year period. None of the issues was resolved in 1999. The attached Institute letter further urges that the requested IRS guidance adopt the...

[11467] December 14, 1999 TO: TAX COMMITTEE No. 35-99 RE: SAVE THE DATE--TAX COMMITTEE MEETINGS ON JANUARY 31 AND FEBRUARY 1 ______________________________________________________________________________ The next regularly-scheduled meetings of the Tax Committee will be held in...

[11432] November 29, 1999 TO: BANK AND TRUST ADVISORY COMMITTEE No. 28-99 INTERNATIONAL COMMITTEE No. 50-99 TAX COMMITTEE No. 34-99 TRANSFER AGENT ADVISORY COMMITTEE No. 75-99 SECURITIES OPERATIONS SUBCOMMITTEE RE: ICI LETTER TO SWITZERLAND REGARDING ELIGIBILITY OF U.S. FUNDS FOR...

1 See Institute Memorandum to Tax Committee No. 10-91 and Members - One Per Complex No. 16-91, dated April 15, 1991. 2 See Institute Memorandum to Accounting/Treasurers Members No. 10-94, Members - One Per Complex No. 22-94 and Tax Members No. 11-94, dated March 30, 1994. 3 See...

1 See Institute Memorandum to International Members No. 21-99 and Tax Members No. 23-99, dated August 2, 1999. 2 Prior to July 2, 1998, an Australian investor in a U.S. mutual fund generally was taxed each year on the fund’s realized income, as well as any unrealized gain in the...

1[11398] November 8, 1999 TO: TAX COMMITTEE No. 31-99 TASK FORCE ON ADVISER/DISTRIBUTOR TAX ISSUES RE: SPONSOR TAX TREATMENT OF NEW FUND CREATION COSTS -- MEETING NOTICE, REVISED DRAFT SUBMISSION, AND DATA REQUEST _______________________________________________________________________...

1 See Memorandum to the Board of Governors No. 23-99, Federal Legislation Members No. 10-99, Primary Contacts - Member Complex No. 34-99, Public Information Committee No. 12-99, SEC Rules Committee No. 23-99, and Tax Committee No. 6-99, dated March 31, 1999. 1 [11383] November 3, 1999...

[11291] October 5, 1999 TO: TAX COMMITTEE No. 29-99 RE: SWISS TAX RECLAIMS ______________________________________________________________________________ As we discussed at our last meeting in San Diego, the Swiss tax authorities reportedly are denying tax reclaims submitted by global...