ALI (American Law Institute) Reporters' Study, 1993 - 1998

ALI (American Law Institute) Reporters' Study (1994-2001): these files relate to George Yin's service as ALI Reporter on a federal income tax project entitled "Taxation of Private Business Enterprises." In professor Yin's words: "the project developed and described proposed changes to the taxation of private U.S. businesses - essentially all businesses other than large, public corporations. The work implicates law currently found in subchapters C, K, and S of the Internal Revenue Code." The work was done between 1994 and 1999 in conjunction with David Shakow. As part of the project, Yin and Shakow published the following volumes:

Taxation of Pass-Through Entities, Memorandum No. 1, October 15, 1995

Taxation of Pass-Through Entities, Memorandum No. 2, September 5, 1996

Taxation of Private Business Enterprises, Memorandum No. 3, September 10, 1997

Taxation of Private Business Enterprises, Tax Advisory Group Draft No. 22, February 20, 1998

Taxation of Private Business Enterprises, Reporters' Study, January 4, 1999 draft

Taxation of Private Business Enterprises, Reporters' Study, July 1999

The bulk of the materials consist of correspondence, memoranda, emails, and other documents organized in reverse chronological order that discussed many of the issues presented in the bound volumes. Most of the email correspondence is between Yin and Shakow, the project consultants, members of ALI tax program comittee and tax advisory group, and other interested professionals. There are also Yin's handwritten personal notes.