Tax Committee Content

[10210] September 3, 1998 TO: TAX COMMITTEE No. 29-98 ADVISER/DISTRIBUTOR TASK FORCE RE: NOTICE OF OCTOBER 5 & 6, 1998 MEETINGS ______________________________________________________________________________ Tax Committee Meeting - Tuesday, October 6 The Tax Committee meeting has been...

1 Prop. Treas. Reg. sec. 1.671-4(j). Issuance of this guidance has been on the IRS business plan for the past three years. See, e.g., Institute Memorandum to Tax Committee No. 9-96, Accounting/Treasurers Committee No. 11-96, Unit Investment Trust Committee No. 8-96 and Transfer Agent...

1 For 1997, the survey was modified from prior years to provide information with respect to only two categories: (1) companies that are identified in their offering documents, annual reports or other company-generated publicly- available documents as being (or as likely being) PFICs (...

[10152] July 27, 1998 TO: ACCOUNTING/TREASURERS COMMITTEE No. 31-98 CLOSED-END INVESTMENT COMPANY COMMITTEE No. 13-98 TAX COMMITTEE No. 26-98 RE: ACCOUNTING FOR CLOSED-END FUND UNDERWRITING FEES ______________________________________________________________________________...

1 See, e.g., Institute Memorandum to Tax Committee No. 21-98 and to the Adviser/Distributor Task Force, dated June 12, 1998. 2 See Institute Memorandum to Board of Governors No. 38-91, Tax Committee No. 14-91 and 12b-1 Ad Hoc Committee, dated June 4, 1991. 3 See Institute Memorandum...

[10138] July 20, 1998 TO: PENSION MEMBERS No. 46-98 PENSION OPERATIONS ADVISORY COMMITTEE No. 29-98 OPERATIONS COMMITTEE No. 29-98 TAX COMMITTEE No. 24-98 TRANSFER AGENT ADVISORY COMMITTEE No. 42-98 RE: IRS GUIDANCE ON PENALTY RELIEF FOR TIN ERRORS ON FORMS 1099-R ____________________...

1 See Institute Memorandum to Tax Committee No. 21-98 and Advisor/Distributor Task Force, dated June 12, 1998. [10107] July 9, 1998 TO: TAX COMMITTEE No. 23-98 ADVISER/DISTRIBUTOR TASK FORCE JUNE 30 MEETING ATTENDEES RE: REVISED DRAFT SUBMISSION ON DISTRIBUTOR 12b-1 TAX ISSUE ________...

1 See Institute Memorandum to Tax Committee No. 1-98, dated January 8, 1998. [10031] June 17, 1998 TO: TAX COMMITTEE No. 22-98 UNIT INVESTMENT TRUST COMMITTEE No. 19-98 RE: LEGISLATIVE PROPOSAL FOR JUDICIAL REVIEW OF IRS DETERMINATION THAT MUNICIPAL BOND IS TAXABLE ___________________...

1 See Institute Memorandum to Tax Committee No. 20-98 and Adviser/Distributor Task Force, dated June 9, 1998. 2 See Institute Memorandum to Board of Governors No. 38-91, Tax Committee No. 14-91 and 12b-1 Ad Hoc Committee, dated June 4, 1991. 3 See Institute Memorandum to Accounting...

1 A copy of the draft submission will be distributed later this week. 2 See Institute Memorandum to Board of Governors No. 38-91, Tax Committee No. 14-91 and 12b-1 Ad Hoc Committee, dated June 4, 1991. 3 See Institute Memorandum to Accounting/Treasurers Members No. 35-93 and Tax...