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Corporations -- Taxation

 Subject
Subject Source: Library of Congress Subject Headings

Found in 2 Collections and/or Records:

Edwin S. Cohen papers

 Collection
Identifier: MSS-87-4
Abstract

Edwin S. Cohen papers (1946-1989) document relate to his work 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 private law practice in New York and Washington, D.C., and of his teaching at the University of Virginia School of Law.

Dates: 1924 - 1995; Majority of material found within 1946 - 1989

George K. Yin papers

 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: 1983 - 2001