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Box 5

 Container

Contains 3 Results:

Sub-chapter C Study [re taxation of corporations and corporate transactions] (2 folders), 1985

 File — Container: Box 5
Scope and Contents From the Series:

These documents relate to the taxation of corporations and corporate transactions. Contains memoranda, correspondence and documents related to the proposed revision to Sub-chapter V of the Internal Revenue Code that was considered by the US Senate Finance Committee in 1985. Work on the project began in 1983 led by Andre LeDuc, tax counsel for the committee and continued by Yin when LeDuc left. George K. Yin took responsibility of the project until 1985.

Dates: 1985

Sub-chapter C Study [re taxation of corporations and corporate transactions] (2 folders), 1987 - 1989

 File — Container: Box 5
Scope and Contents From the Series:

These documents relate to the taxation of corporations and corporate transactions. Contains memoranda, correspondence and documents related to the proposed revision to Sub-chapter V of the Internal Revenue Code that was considered by the US Senate Finance Committee in 1985. Work on the project began in 1983 led by Andre LeDuc, tax counsel for the committee and continued by Yin when LeDuc left. George K. Yin took responsibility of the project until 1985.

Dates: Majority of material found within 1987 - 1989

Crane Material Study [Background and History of Crane v. Commissioner of the Revenue, 331 U.S. 1 (1947), 2001

 File — Container: Box 5
Scope and Contents From the Collection: George K. Yin, Emeritus Professor of Law at the University of Virginia School of Law donated this collection that relates to three important subjects: ALI (American Law Institute) Reporters’ Study; Subchapter C Study (1983-1989) and Crane v. Commissioner of the Revenue, 331 U.S. 1 (1947). ALI (American Law Institute) Reporters’ Study: These files relate to George Yin’s service as ALI Reporter on a federal income tax project entitled “Taxation of Private Business Enterprises.” In...
Dates: 2001