Tax Committee Content

June 25, 1991 TO: TAX COMMITTEE NO. 20-91 OPERATIONS COMMITTEE NO. 21-91 ACCOUNTING/TREASURERS COMMITTEE NO. 14-91 TRANSFER AGENT ADVISORY COMMITTEE NO. 31-91 RE: BILL INTRODUCED TO REPEAL 30 PERCENT TEST, PROVIDE SHAREHOLDER BASIS REPORTING AND CLARIFY TREATMENT OF REIMBURSED...

June 24, 1991 TO: TAX COMMITTEE NO. 19-91 RE: SURVEY OF C CORPORATION/REGULATED INVESTMENT COMPANY MERGERS AND ACCUMULATED C CORPORATION EARNINGS AND PROFITS __________________________________________________________ As you know, for tax years beginning on or after January 1, 1983...

June 19, 1991 TO: TAX COMMITTEE NO. 18-91 RE: INSTITUTE TESTIMONY ON PENNSYLVANIA PASS-THROUGH LEGISLATION __________________________________________________________ As we previously informed you, a bill to permit funds to "pass through" federal obligation interest free of state tax...

June 19, 1991 TO: TAX COMMITTEE NO. 16-91 ACCOUNTING/TREASURERS COMMITTEE NO. 12-91 CLOSED-END FUND COMMITTEE NO. 13-91 INTERNATIONAL COMMITTEE NO. 9-91 RE: SECOND UPDATE OF INSTITUTE SURVEY RELATING TO PFICs __________________________________________________________ The following is...

June 19, 1991 TO: BOARD OF GOVERNORS NO. 43-91 TAX COMMITTEE NO. 17-91 RE: INSTITUTE STATEMENT ON TAX ISSUES IN FINANCIAL SERVICES REFORM __________________________________________________________ Recently, the House Ways and Means Committee held a hearing on tax aspects of...

June 7, 1991 TO: TAX COMMITTEE NO. 15-91 MEMBERS - ONE PER COMPLEX NO. 24-91 RE: START-UP EXPENSE MEETING - JUNE 24, 1991 __________________________________________________________ A meeting has been scheduled for 10:00 a.m. on Monday, June 24th to discuss the Institute's response to...

June 4, 1991 TO: BOARD OF GOVERNORS NO. 38-91 TAX COMMITTEE NO. 14-91 12b-1 AD HOC COMMITTEE RE: INSTITUTE RESPONSE TO IRS PROPOSED COORDINATED ISSUE PAPER ON DEDUCTIBILITY OF 12b-1 COMMISSION EXPENSES __________________________________________________________ As you may know, the IRS...

May 24, 1991 TO: TAX COMMITTEE NO. 13-91 RE: PASS-THROUGH LEGISLATION INTRODUCED IN PENNSYLVANIA __________________________________________________________ As you may know, the Institute has retained local counsel in Pennsylvania to seek legislation to exempt from state income tax...

May 9, 1991 TO: BOARD OF GOVERNORS NO. 32-91 FEDERAL LEGISLATION COMMITTEE NO. 6-91 TAX COMMITTEE NO. 12-91 ACCOUNTING/TREASURERS COMMITTEE NO. 8-91 INVESTMENT ISSUES COMMITTEE NO. 2-91 RE: LETTERS IN SUPPORT OF REPEAL OF 30 PERCENT TEST _______________________________________________...

April 22, 1991 TO: ACCOUNTING/TREASURERS COMMITTEE NO. 7-91 TAX COMMITTEE NO. 11-91 RE: MEETING ON PROPOSED IRS COORDINATED ISSUE ON CAPITALIZATION AND AMORTIZATION OF EXPENSES OF ORGANIZING FUNDS __________________________________________________________ The Internal Revenue Service...