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     MANUSCRIPTS and ARCHIVAL MATERIAL

Corporations -- Taxation

 Subject
Subject Source: Library of Congress Subject Headings

Found in 2 Collections and/or Records:

Inventory of the Papers of Edwin S. Cohen

 Collection
Identifier: MSS-87-4
Scope and Contents The vast majority of the documents (72 linear feet, or 160 boxes and 2 cartons) document his position as Assistant Secretary of the Treasury for Tax Policy and as Under Secretary of the Treasury for the Nixon administration. In addition there is considerable documentation of his work in private practice and teaching. The organization of the collection reflects its original folder headings and arrangement, as well as the sequence in which it was transferred to the library. The...
Dates: Majority of material found in 1946-1989

The Papers of George K. Yin

 Collection
Identifier: MSS-2019-07
Abstract

This collection relates to ALI (American Law Institute) Reporters' Study on federal income tax (1993-1998); Subchapter C Study: proposed revision to Subchapter C of the Internal Revenue Code considered by the US Senate Finance Committee (taxation of corporations and corporate transactions, 1983-1989); and the history of Crane v. Commissioner of the Revenue (2001), 331 U.S. 1 (1947).

Dates: Majority of material found within 1983 - 2001