{"links":{"self":"https://arvasarchive.org/catalog.json?f%5Baccess_subjects%5D%5B%5D=Corporations+--+Taxation\u0026f%5Bdate_range%5D%5B%5D=1989","last":"https://arvasarchive.org/catalog.json?f%5Baccess_subjects%5D%5B%5D=Corporations+--+Taxation\u0026f%5Bdate_range%5D%5B%5D=1989\u0026page=1"},"meta":{"pages":{"current_page":1,"next_page":null,"prev_page":null,"total_pages":1,"limit_value":10,"offset_value":0,"total_count":2,"first_page?":true,"last_page?":true}},"data":[{"id":"viu_repositories_4_resources_95","type":"collection","attributes":{"title":"Edwin S. Cohen papers, 1924/1995, bulk 1946/1989","creator":{"id":"https://arvasarchive.org/catalog/viu_repositories_4_resources_95#creator","type":"document_value","attributes":{"value":"Cohen, Edwin S., 1914-2006","label":"Creator"}},"abstract_or_scope":{"id":"https://arvasarchive.org/catalog/viu_repositories_4_resources_95#abstract_or_scope","type":"document_value","attributes":{"value":"\u003cp\u003eThe vast majority of the Edwin S. 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Cohen papers"],"unitdate_ssm":["1924-1995","1946-1989"],"unitdate_inclusive_ssm":["1924-1995"],"unitdate_bulk_ssim":["1946-1989"],"normalized_date_ssm":["1924/1995, bulk 1946/1989"],"normalized_title_ssm":["Edwin S. Cohen papers, 1924/1995, bulk 1946/1989"],"text":["Edwin S. Cohen papers, 1924/1995, bulk 1946/1989","MSS.87.4","Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","/repositories/4/resources/95","Income tax -- Law and legislation -- United States","International business enterprises -- Taxation -- Law and legislation","Law  -- Study and teaching","Mutual funds -- United States","Taxation -- Law and legislation -- United States","Value-added tax","Corporations -- Taxation","Notebooks","to some of the material in Series VII may be restricted. Otherwise, there are no restrictions.","Edwin S. Cohen was born in Richmond, Virginia, on 27 September 1914. He grew up in that city and at age fifteen entered the University of Richmond. Three years later he entered law school at the University of Virginia, where he was an excellent student and served on the editorial board of the Virginia Law Review. He received his law degree in 1936, before his twenty-first birthday.","After law school, Cohen went to New York and worked from 1936 to 1949 as an associate with Sullivan \u0026 Cromwell. There he began to specialize in taxation and investment matters, and afterward gave lectures on the subjects. In 1949 he formed the firm Root, Barrett, Cohen, Knapp and Smith with some of his former law classmates, and continued doing tax work for the mutual fund industry. He remained with that practice until 1965.","Cohen had always been interested in teaching, and in 1963 Dean Hardy Dillard offered him the opportunity to teach law at his alma mater. For two terms he commuted from New York City to Charlottesville twice a month to teach a tax course. After the second course, he was offered a visiting professorship and, a year later, an appointment to the faculty. In 1968, he was named to the Joseph M. Hartfield Chair.","In 1969, the Nixon administration designated Cohen Assistant Secretary for Tax Policy to work with Secretary of Treasury David M. Kennedy and Under Secretary Charles E. Walker. In 1972, he was appointed Under Secretary of the Treasury, serving in that position until his resignation in 1973.","After his stint in the Treasury Department, Cohen resumed teaching at Virginia and practicing law with Covington \u0026 Burling in Washington, D.C. Later, he became partner and senior counselor at the firm until his retirement in 1986.","Cohen served on numerous committees, task forces, councils, and clubs throughout his career. From the early 1950s, he acted as consultant in various tax matters for the American Law Institute. In 1956, he became part of a seven-member advisory group for the House Ways and Means Committee to consider the revision of the corporate tax rules in the federal tax law. He drafted a revised statute and a report explaining the group's recommendations for corporations, partnerships, estates, trusts, and tax administration.","As a young tax lawyer in New York, he was part of the Tax Forum, a group of junior tax lawyers that presented papers on tax subjects once a month. Later, as a senior lawyer, he was a member of the Tax Club. His participation in the work of the ABA included membership in the Section of Taxation, of which he became chairman in 1956 and member of the governing council in 1958. In the 1960s, he served on a number of federal advisory groups or task forces: in 1965, President Johnson's Task Force to Improve the World-Wide Competitive Effectiveness of American Business; in 1967, the advisory group for the Commissioner of Internal Revenue; and in 1968, the Task Force on Federal Tax Policy to make recommendations to President-elect Nixon. Between 1968-1971 he worked with the legislators of Virginia, first as a counselor for the Virginia Income Tax Commission, and later as a member of the Virginia Income Tax Conformity Study Commission. In addition, Cohen was a member of the American College Tax Counsel, American Judicature Society, D.C. Bar Association, New York State Bar Association, Order of the Coif, Raven Society, Phi Beta Kappa, Omicron Delta Kappa, Phi Delta Epsilon, and Phi Epsilon Pi, among many others.\n  \n  Mr. Cohen died on January 12, 2006.","The vast majority of the Edwin S. 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Otherwise, there are no restrictions.\u003c/p\u003e  "],"accessrestrict_heading_ssm":["Conditions Governing Access"],"accessrestrict_tesim":["to some of the material in Series VII may be restricted. Otherwise, there are no restrictions."],"bioghist_html_tesm":["\u003cp\u003eEdwin S. Cohen was born in Richmond, Virginia, on 27 September 1914. He grew up in that city and at age fifteen entered the University of Richmond. Three years later he entered law school at the University of Virginia, where he was an excellent student and served on the editorial board of the \u003cemph render=\"italic\"\u003eVirginia Law Review\u003c/emph\u003e. He received his law degree in 1936, before his twenty-first birthday.\u003c/p\u003e","\u003cp\u003e  After law school, Cohen went to New York and worked from 1936 to 1949 as an associate with Sullivan \u0026amp; Cromwell. There he began to specialize in taxation and investment matters, and afterward gave lectures on the subjects. 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In 1972, he was appointed Under Secretary of the Treasury, serving in that position until his resignation in 1973.\u003c/p\u003e","\u003cp\u003e  After his stint in the Treasury Department, Cohen resumed teaching at Virginia and practicing law with Covington \u0026amp; Burling in Washington, D.C. Later, he became partner and senior counselor at the firm until his retirement in 1986.\u003c/p\u003e","\u003cp\u003e  Cohen served on numerous committees, task forces, councils, and clubs throughout his career. From the early 1950s, he acted as consultant in various tax matters for the American Law Institute. In 1956, he became part of a seven-member advisory group for the House Ways and Means Committee to consider the revision of the corporate tax rules in the federal tax law. 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Between 1968-1971 he worked with the legislators of Virginia, first as a counselor for the Virginia Income Tax Commission, and later as a member of the Virginia Income Tax Conformity Study Commission. In addition, Cohen was a member of the American College Tax Counsel, American Judicature Society, D.C. Bar Association, New York State Bar Association, Order of the Coif, Raven Society, Phi Beta Kappa, Omicron Delta Kappa, Phi Delta Epsilon, and Phi Epsilon Pi, among many others.\n  \n  Mr. Cohen died on January 12, 2006.\u003c/p\u003e  "],"bioghist_heading_ssm":["Biographical / Historical"],"bioghist_tesim":["Edwin S. Cohen was born in Richmond, Virginia, on 27 September 1914. He grew up in that city and at age fifteen entered the University of Richmond. Three years later he entered law school at the University of Virginia, where he was an excellent student and served on the editorial board of the Virginia Law Review. He received his law degree in 1936, before his twenty-first birthday.","After law school, Cohen went to New York and worked from 1936 to 1949 as an associate with Sullivan \u0026 Cromwell. There he began to specialize in taxation and investment matters, and afterward gave lectures on the subjects. In 1949 he formed the firm Root, Barrett, Cohen, Knapp and Smith with some of his former law classmates, and continued doing tax work for the mutual fund industry. He remained with that practice until 1965.","Cohen had always been interested in teaching, and in 1963 Dean Hardy Dillard offered him the opportunity to teach law at his alma mater. For two terms he commuted from New York City to Charlottesville twice a month to teach a tax course. After the second course, he was offered a visiting professorship and, a year later, an appointment to the faculty. In 1968, he was named to the Joseph M. Hartfield Chair.","In 1969, the Nixon administration designated Cohen Assistant Secretary for Tax Policy to work with Secretary of Treasury David M. Kennedy and Under Secretary Charles E. Walker. In 1972, he was appointed Under Secretary of the Treasury, serving in that position until his resignation in 1973.","After his stint in the Treasury Department, Cohen resumed teaching at Virginia and practicing law with Covington \u0026 Burling in Washington, D.C. Later, he became partner and senior counselor at the firm until his retirement in 1986.","Cohen served on numerous committees, task forces, councils, and clubs throughout his career. From the early 1950s, he acted as consultant in various tax matters for the American Law Institute. In 1956, he became part of a seven-member advisory group for the House Ways and Means Committee to consider the revision of the corporate tax rules in the federal tax law. He drafted a revised statute and a report explaining the group's recommendations for corporations, partnerships, estates, trusts, and tax administration.","As a young tax lawyer in New York, he was part of the Tax Forum, a group of junior tax lawyers that presented papers on tax subjects once a month. Later, as a senior lawyer, he was a member of the Tax Club. His participation in the work of the ABA included membership in the Section of Taxation, of which he became chairman in 1956 and member of the governing council in 1958. In the 1960s, he served on a number of federal advisory groups or task forces: in 1965, President Johnson's Task Force to Improve the World-Wide Competitive Effectiveness of American Business; in 1967, the advisory group for the Commissioner of Internal Revenue; and in 1968, the Task Force on Federal Tax Policy to make recommendations to President-elect Nixon. Between 1968-1971 he worked with the legislators of Virginia, first as a counselor for the Virginia Income Tax Commission, and later as a member of the Virginia Income Tax Conformity Study Commission. In addition, Cohen was a member of the American College Tax Counsel, American Judicature Society, D.C. Bar Association, New York State Bar Association, Order of the Coif, Raven Society, Phi Beta Kappa, Omicron Delta Kappa, Phi Delta Epsilon, and Phi Epsilon Pi, among many others.\n  \n  Mr. Cohen died on January 12, 2006."],"scopecontent_html_tesm":["\u003cp\u003eThe vast majority of the Edwin S. Cohen papers 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 in New York and Washington, DC, and teaching at UVA Law.\u003c/p\u003e","\u003cp\u003e\nThe 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 files are divided in eight series:  the first six relate to Cohen's tenure in the Treasury Department; the seventh concerns teaching and law practice in general; and the eighth (and earliest) series of documents concerns the area of his law practice devoted to the mutual fund industry.\u003c/p\u003e  "],"scopecontent_heading_ssm":["Scope and Contents"],"scopecontent_tesim":["The vast majority of the Edwin S. Cohen papers document his position as assistant secretary of the Treasury for Tax Policy and as under secretary of the Treasury for the Nixon administration.  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Cohen papers, 1924/1995, bulk 1946/1989"],"text":["Edwin S. Cohen papers, 1924/1995, bulk 1946/1989","MSS.87.4","Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","Previous Archival Resource Key","/repositories/4/resources/95","Income tax -- Law and legislation -- United States","International business enterprises -- Taxation -- Law and legislation","Law  -- Study and teaching","Mutual funds -- United States","Taxation -- Law and legislation -- United States","Value-added tax","Corporations -- Taxation","Notebooks","to some of the material in Series VII may be restricted. Otherwise, there are no restrictions.","Edwin S. Cohen was born in Richmond, Virginia, on 27 September 1914. He grew up in that city and at age fifteen entered the University of Richmond. Three years later he entered law school at the University of Virginia, where he was an excellent student and served on the editorial board of the Virginia Law Review. He received his law degree in 1936, before his twenty-first birthday.","After law school, Cohen went to New York and worked from 1936 to 1949 as an associate with Sullivan \u0026 Cromwell. There he began to specialize in taxation and investment matters, and afterward gave lectures on the subjects. In 1949 he formed the firm Root, Barrett, Cohen, Knapp and Smith with some of his former law classmates, and continued doing tax work for the mutual fund industry. He remained with that practice until 1965.","Cohen had always been interested in teaching, and in 1963 Dean Hardy Dillard offered him the opportunity to teach law at his alma mater. For two terms he commuted from New York City to Charlottesville twice a month to teach a tax course. After the second course, he was offered a visiting professorship and, a year later, an appointment to the faculty. In 1968, he was named to the Joseph M. Hartfield Chair.","In 1969, the Nixon administration designated Cohen Assistant Secretary for Tax Policy to work with Secretary of Treasury David M. Kennedy and Under Secretary Charles E. Walker. In 1972, he was appointed Under Secretary of the Treasury, serving in that position until his resignation in 1973.","After his stint in the Treasury Department, Cohen resumed teaching at Virginia and practicing law with Covington \u0026 Burling in Washington, D.C. Later, he became partner and senior counselor at the firm until his retirement in 1986.","Cohen served on numerous committees, task forces, councils, and clubs throughout his career. From the early 1950s, he acted as consultant in various tax matters for the American Law Institute. In 1956, he became part of a seven-member advisory group for the House Ways and Means Committee to consider the revision of the corporate tax rules in the federal tax law. He drafted a revised statute and a report explaining the group's recommendations for corporations, partnerships, estates, trusts, and tax administration.","As a young tax lawyer in New York, he was part of the Tax Forum, a group of junior tax lawyers that presented papers on tax subjects once a month. Later, as a senior lawyer, he was a member of the Tax Club. His participation in the work of the ABA included membership in the Section of Taxation, of which he became chairman in 1956 and member of the governing council in 1958. In the 1960s, he served on a number of federal advisory groups or task forces: in 1965, President Johnson's Task Force to Improve the World-Wide Competitive Effectiveness of American Business; in 1967, the advisory group for the Commissioner of Internal Revenue; and in 1968, the Task Force on Federal Tax Policy to make recommendations to President-elect Nixon. Between 1968-1971 he worked with the legislators of Virginia, first as a counselor for the Virginia Income Tax Commission, and later as a member of the Virginia Income Tax Conformity Study Commission. In addition, Cohen was a member of the American College Tax Counsel, American Judicature Society, D.C. Bar Association, New York State Bar Association, Order of the Coif, Raven Society, Phi Beta Kappa, Omicron Delta Kappa, Phi Delta Epsilon, and Phi Epsilon Pi, among many others.\n  \n  Mr. Cohen died on January 12, 2006.","The vast majority of the Edwin S. 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In 1949 he formed the firm Root, Barrett, Cohen, Knapp and Smith with some of his former law classmates, and continued doing tax work for the mutual fund industry. He remained with that practice until 1965.\u003c/p\u003e","\u003cp\u003e  Cohen had always been interested in teaching, and in 1963 Dean Hardy Dillard offered him the opportunity to teach law at his alma mater. For two terms he commuted from New York City to Charlottesville twice a month to teach a tax course. After the second course, he was offered a visiting professorship and, a year later, an appointment to the faculty. In 1968, he was named to the Joseph M. Hartfield Chair.\u003c/p\u003e","\u003cp\u003e  In 1969, the Nixon administration designated Cohen Assistant Secretary for Tax Policy to work with Secretary of Treasury David M. Kennedy and Under Secretary Charles E. Walker. In 1972, he was appointed Under Secretary of the Treasury, serving in that position until his resignation in 1973.\u003c/p\u003e","\u003cp\u003e  After his stint in the Treasury Department, Cohen resumed teaching at Virginia and practicing law with Covington \u0026amp; Burling in Washington, D.C. Later, he became partner and senior counselor at the firm until his retirement in 1986.\u003c/p\u003e","\u003cp\u003e  Cohen served on numerous committees, task forces, councils, and clubs throughout his career. From the early 1950s, he acted as consultant in various tax matters for the American Law Institute. In 1956, he became part of a seven-member advisory group for the House Ways and Means Committee to consider the revision of the corporate tax rules in the federal tax law. He drafted a revised statute and a report explaining the group's recommendations for corporations, partnerships, estates, trusts, and tax administration.\u003c/p\u003e","\u003cp\u003e  As a young tax lawyer in New York, he was part of the Tax Forum, a group of junior tax lawyers that presented papers on tax subjects once a month. Later, as a senior lawyer, he was a member of the Tax Club. His participation in the work of the ABA included membership in the Section of Taxation, of which he became chairman in 1956 and member of the governing council in 1958. In the 1960s, he served on a number of federal advisory groups or task forces: in 1965, President Johnson's Task Force to Improve the World-Wide Competitive Effectiveness of American Business; in 1967, the advisory group for the Commissioner of Internal Revenue; and in 1968, the Task Force on Federal Tax Policy to make recommendations to President-elect Nixon. Between 1968-1971 he worked with the legislators of Virginia, first as a counselor for the Virginia Income Tax Commission, and later as a member of the Virginia Income Tax Conformity Study Commission. In addition, Cohen was a member of the American College Tax Counsel, American Judicature Society, D.C. Bar Association, New York State Bar Association, Order of the Coif, Raven Society, Phi Beta Kappa, Omicron Delta Kappa, Phi Delta Epsilon, and Phi Epsilon Pi, among many others.\n  \n  Mr. Cohen died on January 12, 2006.\u003c/p\u003e  "],"bioghist_heading_ssm":["Biographical / Historical"],"bioghist_tesim":["Edwin S. Cohen was born in Richmond, Virginia, on 27 September 1914. He grew up in that city and at age fifteen entered the University of Richmond. Three years later he entered law school at the University of Virginia, where he was an excellent student and served on the editorial board of the Virginia Law Review. He received his law degree in 1936, before his twenty-first birthday.","After law school, Cohen went to New York and worked from 1936 to 1949 as an associate with Sullivan \u0026 Cromwell. There he began to specialize in taxation and investment matters, and afterward gave lectures on the subjects. In 1949 he formed the firm Root, Barrett, Cohen, Knapp and Smith with some of his former law classmates, and continued doing tax work for the mutual fund industry. He remained with that practice until 1965.","Cohen had always been interested in teaching, and in 1963 Dean Hardy Dillard offered him the opportunity to teach law at his alma mater. For two terms he commuted from New York City to Charlottesville twice a month to teach a tax course. After the second course, he was offered a visiting professorship and, a year later, an appointment to the faculty. In 1968, he was named to the Joseph M. Hartfield Chair.","In 1969, the Nixon administration designated Cohen Assistant Secretary for Tax Policy to work with Secretary of Treasury David M. Kennedy and Under Secretary Charles E. Walker. In 1972, he was appointed Under Secretary of the Treasury, serving in that position until his resignation in 1973.","After his stint in the Treasury Department, Cohen resumed teaching at Virginia and practicing law with Covington \u0026 Burling in Washington, D.C. Later, he became partner and senior counselor at the firm until his retirement in 1986.","Cohen served on numerous committees, task forces, councils, and clubs throughout his career. From the early 1950s, he acted as consultant in various tax matters for the American Law Institute. In 1956, he became part of a seven-member advisory group for the House Ways and Means Committee to consider the revision of the corporate tax rules in the federal tax law. He drafted a revised statute and a report explaining the group's recommendations for corporations, partnerships, estates, trusts, and tax administration.","As a young tax lawyer in New York, he was part of the Tax Forum, a group of junior tax lawyers that presented papers on tax subjects once a month. Later, as a senior lawyer, he was a member of the Tax Club. His participation in the work of the ABA included membership in the Section of Taxation, of which he became chairman in 1956 and member of the governing council in 1958. In the 1960s, he served on a number of federal advisory groups or task forces: in 1965, President Johnson's Task Force to Improve the World-Wide Competitive Effectiveness of American Business; in 1967, the advisory group for the Commissioner of Internal Revenue; and in 1968, the Task Force on Federal Tax Policy to make recommendations to President-elect Nixon. Between 1968-1971 he worked with the legislators of Virginia, first as a counselor for the Virginia Income Tax Commission, and later as a member of the Virginia Income Tax Conformity Study Commission. In addition, Cohen was a member of the American College Tax Counsel, American Judicature Society, D.C. Bar Association, New York State Bar Association, Order of the Coif, Raven Society, Phi Beta Kappa, Omicron Delta Kappa, Phi Delta Epsilon, and Phi Epsilon Pi, among many others.\n  \n  Mr. Cohen died on January 12, 2006."],"scopecontent_html_tesm":["\u003cp\u003eThe vast majority of the Edwin S. Cohen papers 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 in New York and Washington, DC, and teaching at UVA Law.\u003c/p\u003e","\u003cp\u003e\nThe 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 files are divided in eight series:  the first six relate to Cohen's tenure in the Treasury Department; the seventh concerns teaching and law practice in general; and the eighth (and earliest) series of documents concerns the area of his law practice devoted to the mutual fund industry.\u003c/p\u003e  "],"scopecontent_heading_ssm":["Scope and Contents"],"scopecontent_tesim":["The vast majority of the Edwin S. Cohen papers 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 in New York and Washington, DC, and teaching at UVA Law.","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 files are divided in eight series:  the first six relate to Cohen's tenure in the Treasury Department; the seventh concerns teaching and law practice in general; and the eighth (and earliest) series of documents concerns the area of his law practice devoted to the mutual fund industry."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\u003c/p\u003e  "],"userestrict_heading_ssm":["Conditions Governing Use"],"userestrict_tesim":["There are no restrictions."],"corpname_ssim":["Arthur J. Morris Law Library Special Collections","United States. Department of Treasury","United States. Department of Treasury. Internal Revenue Service","National Association of Investment Companies (U.S.)"],"names_coll_ssim":["United States. Department of Treasury","United States. Department of Treasury. Internal Revenue Service","National Association of Investment Companies (U.S.)","Cohen, Edwin S., 1914-2006"],"persname_ssim":["Cohen, Edwin S., 1914-2006"],"names_ssim":["Arthur J. Morris Law Library Special Collections","United States. Department of Treasury","United States. Department of Treasury. Internal Revenue Service","National Association of Investment Companies (U.S.)","Cohen, Edwin S., 1914-2006"],"language_ssim":["English"],"descrules_ssm":["Describing Archives: A Content Standard"],"total_component_count_is":1007,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-09-17T13:57:59.799Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://arvasarchive.org/catalog/viu_repositories_4_resources_95"}},{"id":"viu_repositories_4_resources_855","type":"collection","attributes":{"title":"George K. Yin papers, 1983/2001","abstract_or_scope":{"id":"https://arvasarchive.org/catalog/viu_repositories_4_resources_855#abstract_or_scope","type":"document_value","attributes":{"value":"\u003cp\u003eGeorge K. Yin papers relate to three important subjects: ALI (American Law Institute) Reporters' Study; Subchapter C Study (1983-1989) and \u003cem\u003eCrane v. Commissioner of the Revenue\u003c/em\u003e, 331 U.S. 1 (1947). \u003c/p\u003e","label":"Abstract Or Scope"}},"breadcrumbs":{"id":"https://arvasarchive.org/catalog/viu_repositories_4_resources_855#breadcrumbs","type":"document_value","attributes":{"value":{"id":"viu_repositories_4_resources_855","ead_ssi":"viu_repositories_4_resources_855","_root_":"viu_repositories_4_resources_855","_nest_parent_":"viu_repositories_4_resources_855","ead_source_url_ssi":"data/oai/UVA/repositories_4_resources_855.xml","aspace_url_ssi":"https://archives.lib.virginia.edu/ark:/59853/756","title_ssm":["George K. Yin papers"],"title_tesim":["George K. Yin papers"],"unitdate_ssm":["1983-2001"],"unitdate_inclusive_ssm":["1983-2001"],"normalized_date_ssm":["1983/2001"],"normalized_title_ssm":["George K. Yin papers, 1983/2001"],"text":["George K. Yin papers, 1983/2001","MSS.2019.07","Archival Resource Key","/repositories/4/resources/855","Corporations -- Taxation","Taxation -- Law and legislation -- United States","George K. Yin papers relate 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 professor Yin's words: \"The project developed and described proposed changes to the taxation of private US 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 carried out between 1994 and 1999 in conjunction with David Shakow.","There are two types of material included in the folders. The bulk of the material consists of correspondence, memos, emails, and other material—organized in reverse chronological order—discussing many of the issues presented in the bound volumes. Most of the emails and memos are between my co-reporter and me and most of the correspondence is with the project's consultants, members of the ALI tax program committee and tax advisory group, and other interested professionals. We presented our interim findings at a series of meetings involving these groups and spoke about some of the work in other public settings. There are four \"chron\" folders containing this material: 1993-95 (first document is Dec. 8, 1993), 1996, 1997, and 1998-2001 (last document is Jan., 2001). I have culled out and discarded material involving purely administrative matters and not gone through my electronic files to supplement the emails and other material in the folders. But when I worked on the project, I tended to print out and keep hard copies of most important material.","The other material, all in one folder, includes miscellaneous (mostly handwritten) notes I made and retained during the course of the project. Most notes are undated and are not set out in any particular order.\"","Subchapter C Study (1983-1989), relates to the taxation of corporations and corporate transactions. Contains memoranda, correspondence and documents related to the proposed revision to Subchapter V of the Internal Revenue Code that were considered by the US Senate Finance Committee in 1985. Work on the project began in 1983 and was initially led by Andre LeDuc, tax counsel for the committee. George Yin joined the staff in mid-1983, as tax counsel, and took responsibility of the project when LeDuc left in the Fall of  that year and continued to be responsible for the project until he left in 1985.","Crane Material Study [Background and history of Crane v. Commissioner of the Revenue, 331 U.S. 1 (1947)","Arthur J. Morris Law Library Special Collections","American Law Institute","English"],"collection_title_tesim":["George K. Yin papers, 1983/2001"],"collection_ssim":["George K. Yin papers, 1983/2001"],"level_ssm":["collection"],"level_ssim":["Collection"],"unitid_ssm":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855"],"unitid_tesim":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855"],"repository_ssm":["University of Virginia, Special Collections Dept."],"repository_ssim":["University of Virginia, Special Collections Dept."],"creator_corpname_ssim":["Arthur J. Morris Law Library Special Collections","American Law Institute"],"creators_ssim":["Arthur J. Morris Law Library Special Collections","American Law Institute"],"acqinfo_ssim":["Professor George K. Yin donated these papers to the Law Library in June of 2019."],"access_subjects_ssim":["Corporations -- Taxation","Taxation -- Law and legislation -- United States"],"access_subjects_ssm":["Corporations -- Taxation","Taxation -- Law and legislation -- United States"],"has_online_content_ssim":["false"],"extent_ssm":["2.1 Linear Feet 5 boxes"],"extent_tesim":["2.1 Linear Feet 5 boxes"],"date_range_isim":[1983,1984,1985,1986,1987,1988,1989,1990,1991,1992,1993,1994,1995,1996,1997,1998,1999,2000,2001],"scopecontent_html_tesm":["\u003cp\u003eGeorge K. Yin papers relate to three important subjects: ALI (American Law Institute) Reporters' Study; Subchapter C Study (1983-1989) and \u003cemph render=\"italic\"\u003eCrane v. Commissioner of the Revenue\u003c/emph\u003e, 331 U.S. 1 (1947). \u003c/p\u003e","\u003cp\u003eALI (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 professor Yin's words: \"The project developed and described proposed changes to the taxation of private US 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 carried out between 1994 and 1999 in conjunction with David Shakow. \u003c/p\u003e","\u003cp\u003eThere are two types of material included in the folders. The bulk of the material consists of correspondence, memos, emails, and other material—organized in reverse chronological order—discussing many of the issues presented in the bound volumes. Most of the emails and memos are between my co-reporter and me and most of the correspondence is with the project's consultants, members of the ALI tax program committee and tax advisory group, and other interested professionals. We presented our interim findings at a series of meetings involving these groups and spoke about some of the work in other public settings. There are four \"chron\" folders containing this material: 1993-95 (first document is Dec. 8, 1993), 1996, 1997, and 1998-2001 (last document is Jan., 2001). I have culled out and discarded material involving purely administrative matters and not gone through my electronic files to supplement the emails and other material in the folders. But when I worked on the project, I tended to print out and keep hard copies of most important material. \u003c/p\u003e","\u003cp\u003eThe other material, all in one folder, includes miscellaneous (mostly handwritten) notes I made and retained during the course of the project. Most notes are undated and are not set out in any particular order.\"  \u003c/p\u003e","\u003cp\u003eSubchapter C Study (1983-1989), relates to the taxation of corporations and corporate transactions. Contains memoranda, correspondence and documents related to the proposed revision to Subchapter V of the Internal Revenue Code that were considered by the US Senate Finance Committee in 1985. Work on the project began in 1983 and was initially led by Andre LeDuc, tax counsel for the committee. George Yin joined the staff in mid-1983, as tax counsel, and took responsibility of the project when LeDuc left in the Fall of  that year and continued to be responsible for the project until he left in 1985. \u003c/p\u003e","\u003cp\u003eCrane Material Study [Background and history of \u003cemph render=\"italic\"\u003eCrane v. Commissioner of the Revenue\u003c/emph\u003e, 331 U.S. 1 (1947) \u003c/p\u003e  "],"scopecontent_heading_ssm":["Scope and Contents"],"scopecontent_tesim":["George K. Yin papers relate 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 professor Yin's words: \"The project developed and described proposed changes to the taxation of private US 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 carried out between 1994 and 1999 in conjunction with David Shakow.","There are two types of material included in the folders. The bulk of the material consists of correspondence, memos, emails, and other material—organized in reverse chronological order—discussing many of the issues presented in the bound volumes. Most of the emails and memos are between my co-reporter and me and most of the correspondence is with the project's consultants, members of the ALI tax program committee and tax advisory group, and other interested professionals. We presented our interim findings at a series of meetings involving these groups and spoke about some of the work in other public settings. There are four \"chron\" folders containing this material: 1993-95 (first document is Dec. 8, 1993), 1996, 1997, and 1998-2001 (last document is Jan., 2001). I have culled out and discarded material involving purely administrative matters and not gone through my electronic files to supplement the emails and other material in the folders. But when I worked on the project, I tended to print out and keep hard copies of most important material.","The other material, all in one folder, includes miscellaneous (mostly handwritten) notes I made and retained during the course of the project. Most notes are undated and are not set out in any particular order.\"","Subchapter C Study (1983-1989), relates to the taxation of corporations and corporate transactions. Contains memoranda, correspondence and documents related to the proposed revision to Subchapter V of the Internal Revenue Code that were considered by the US Senate Finance Committee in 1985. Work on the project began in 1983 and was initially led by Andre LeDuc, tax counsel for the committee. George Yin joined the staff in mid-1983, as tax counsel, and took responsibility of the project when LeDuc left in the Fall of  that year and continued to be responsible for the project until he left in 1985.","Crane Material Study [Background and history of Crane v. Commissioner of the Revenue, 331 U.S. 1 (1947)"],"corpname_ssim":["Arthur J. Morris Law Library Special Collections","American Law Institute"],"names_coll_ssim":["American Law Institute"],"names_ssim":["Arthur J. 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The bulk of the material consists of correspondence, memos, emails, and other material—organized in reverse chronological order—discussing many of the issues presented in the bound volumes. Most of the emails and memos are between my co-reporter and me and most of the correspondence is with the project's consultants, members of the ALI tax program committee and tax advisory group, and other interested professionals. We presented our interim findings at a series of meetings involving these groups and spoke about some of the work in other public settings. There are four \"chron\" folders containing this material: 1993-95 (first document is Dec. 8, 1993), 1996, 1997, and 1998-2001 (last document is Jan., 2001). I have culled out and discarded material involving purely administrative matters and not gone through my electronic files to supplement the emails and other material in the folders. But when I worked on the project, I tended to print out and keep hard copies of most important material.","The other material, all in one folder, includes miscellaneous (mostly handwritten) notes I made and retained during the course of the project. Most notes are undated and are not set out in any particular order.\"","Subchapter C Study (1983-1989), relates to the taxation of corporations and corporate transactions. Contains memoranda, correspondence and documents related to the proposed revision to Subchapter V of the Internal Revenue Code that were considered by the US Senate Finance Committee in 1985. Work on the project began in 1983 and was initially led by Andre LeDuc, tax counsel for the committee. George Yin joined the staff in mid-1983, as tax counsel, and took responsibility of the project when LeDuc left in the Fall of  that year and continued to be responsible for the project until he left in 1985.","Crane Material Study [Background and history of Crane v. Commissioner of the Revenue, 331 U.S. 1 (1947)","Arthur J. Morris Law Library Special Collections","American Law Institute","English"],"collection_title_tesim":["George K. Yin papers, 1983/2001"],"collection_ssim":["George K. Yin papers, 1983/2001"],"level_ssm":["collection"],"level_ssim":["Collection"],"unitid_ssm":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855"],"unitid_tesim":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855"],"repository_ssm":["University of Virginia, Special Collections Dept."],"repository_ssim":["University of Virginia, Special Collections Dept."],"creator_corpname_ssim":["Arthur J. Morris Law Library Special Collections","American Law Institute"],"creators_ssim":["Arthur J. Morris Law Library Special Collections","American Law Institute"],"acqinfo_ssim":["Professor George K. Yin donated these papers to the Law Library in June of 2019."],"access_subjects_ssim":["Corporations -- Taxation","Taxation -- Law and legislation -- United States"],"access_subjects_ssm":["Corporations -- Taxation","Taxation -- Law and legislation -- United States"],"has_online_content_ssim":["false"],"extent_ssm":["2.1 Linear Feet 5 boxes"],"extent_tesim":["2.1 Linear Feet 5 boxes"],"date_range_isim":[1983,1984,1985,1986,1987,1988,1989,1990,1991,1992,1993,1994,1995,1996,1997,1998,1999,2000,2001],"scopecontent_html_tesm":["\u003cp\u003eGeorge K. Yin papers relate to three important subjects: ALI (American Law Institute) Reporters' Study; Subchapter C Study (1983-1989) and \u003cemph render=\"italic\"\u003eCrane v. 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Most notes are undated and are not set out in any particular order.\"  \u003c/p\u003e","\u003cp\u003eSubchapter C Study (1983-1989), relates to the taxation of corporations and corporate transactions. Contains memoranda, correspondence and documents related to the proposed revision to Subchapter V of the Internal Revenue Code that were considered by the US Senate Finance Committee in 1985. Work on the project began in 1983 and was initially led by Andre LeDuc, tax counsel for the committee. George Yin joined the staff in mid-1983, as tax counsel, and took responsibility of the project when LeDuc left in the Fall of  that year and continued to be responsible for the project until he left in 1985. \u003c/p\u003e","\u003cp\u003eCrane Material Study [Background and history of \u003cemph render=\"italic\"\u003eCrane v. Commissioner of the Revenue\u003c/emph\u003e, 331 U.S. 1 (1947) \u003c/p\u003e  "],"scopecontent_heading_ssm":["Scope and Contents"],"scopecontent_tesim":["George K. Yin papers relate 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 professor Yin's words: \"The project developed and described proposed changes to the taxation of private US 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 carried out between 1994 and 1999 in conjunction with David Shakow.","There are two types of material included in the folders. The bulk of the material consists of correspondence, memos, emails, and other material—organized in reverse chronological order—discussing many of the issues presented in the bound volumes. Most of the emails and memos are between my co-reporter and me and most of the correspondence is with the project's consultants, members of the ALI tax program committee and tax advisory group, and other interested professionals. We presented our interim findings at a series of meetings involving these groups and spoke about some of the work in other public settings. There are four \"chron\" folders containing this material: 1993-95 (first document is Dec. 8, 1993), 1996, 1997, and 1998-2001 (last document is Jan., 2001). I have culled out and discarded material involving purely administrative matters and not gone through my electronic files to supplement the emails and other material in the folders. But when I worked on the project, I tended to print out and keep hard copies of most important material.","The other material, all in one folder, includes miscellaneous (mostly handwritten) notes I made and retained during the course of the project. 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