{"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute","last":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026page=1"},"meta":{"pages":{"current_page":1,"next_page":null,"prev_page":null,"total_pages":1,"limit_value":10,"offset_value":0,"total_count":1,"first_page?":true,"last_page?":true}},"data":[{"id":"viu_repositories_4_resources_855","type":"collection","attributes":{"title":"George K. Yin papers","creator":{"id":"https://arvasarchive.org/catalog/viu_repositories_4_resources_855#creator","type":"document_value","attributes":{"value":"Yin, George K.","label":"Creator"}},"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"],"level_ssm":["collection"],"level_ssim":["Collection"],"unitid_ssm":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855"],"text":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855","George K. Yin papers","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). ","\nALI (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.\"  ","\nSubchapter 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. ","\nCrane Material Study [Background and history of  Crane v. Commissioner of the Revenue , 331 U.S. 1 (1947) ","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.","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.","Arthur J. Morris Law Library Special Collections","American Law Institute","Yin, George K.","English"],"unitid_tesim":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855"],"normalized_title_ssm":["George K. Yin papers"],"collection_title_tesim":["George K. Yin papers"],"collection_ssim":["George K. Yin papers"],"repository_ssm":["University of Virginia, Special Collections Dept."],"repository_ssim":["University of Virginia, Special Collections Dept."],"creator_ssm":["Yin, George K."],"creator_ssim":["Yin, George K."],"creator_persname_ssim":["Yin, George K."],"creators_ssim":["Yin, George K."],"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\n","\u003cp\u003e\nALI (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\n","\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\n","\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\n","\u003cp\u003e\nSubchapter 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\n","\u003cp\u003e\nCrane 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","\u003cp\u003eALI (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:\u003c/p\u003e\n","\u003cp\u003eTaxation of Pass-Through Entities, Memorandum No. 1, October 15, 1995\u003c/p\u003e\n","\u003cp\u003eTaxation of Pass-Through Entities, Memorandum No. 2, September 5, 1996\u003c/p\u003e\n","\u003cp\u003eTaxation of Private Business Enterprises, Memorandum No. 3, September 10, 1997\u003c/p\u003e\n","\u003cp\u003eTaxation of Private Business Enterprises, Tax Advisory Group Draft No. 22, February 20, 1998\u003c/p\u003e\n","\u003cp\u003eTaxation of Private Business Enterprises, Reporters' Study, January 4, 1999 draft\u003c/p\u003e\n","\u003cp\u003eTaxation of Private Business Enterprises, Reporters' Study, July 1999\u003c/p\u003e\n","\u003cp\u003eThe 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.\u003c/p\u003e","\u003cp\u003eThese 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.\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Contents","Scope and Contents","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). ","\nALI (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.\"  ","\nSubchapter 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. ","\nCrane Material Study [Background and history of  Crane v. Commissioner of the Revenue , 331 U.S. 1 (1947) ","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.","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."],"names_coll_ssim":["American Law Institute","Yin, George K."],"names_ssim":["Arthur J. Morris Law Library Special Collections","American Law Institute","Yin, George K."],"corpname_ssim":["Arthur J. Morris Law Library Special Collections","American Law Institute"],"persname_ssim":["Yin, George K."],"language_ssim":["English"],"descrules_ssm":["Describing Archives: A Content Standard"],"total_component_count_is":15,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-24T23:26:18.215Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"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"],"level_ssm":["collection"],"level_ssim":["Collection"],"unitid_ssm":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855"],"text":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855","George K. Yin papers","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). ","\nALI (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.\"  ","\nSubchapter 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. ","\nCrane Material Study [Background and history of  Crane v. Commissioner of the Revenue , 331 U.S. 1 (1947) ","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.","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.","Arthur J. Morris Law Library Special Collections","American Law Institute","Yin, George K.","English"],"unitid_tesim":["MSS.2019.07","Archival Resource Key","/repositories/4/resources/855"],"normalized_title_ssm":["George K. Yin papers"],"collection_title_tesim":["George K. Yin papers"],"collection_ssim":["George K. Yin papers"],"repository_ssm":["University of Virginia, Special Collections Dept."],"repository_ssim":["University of Virginia, Special Collections Dept."],"creator_ssm":["Yin, George K."],"creator_ssim":["Yin, George K."],"creator_persname_ssim":["Yin, George K."],"creators_ssim":["Yin, George K."],"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\n","\u003cp\u003e\nALI (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\n","\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\n","\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\n","\u003cp\u003e\nSubchapter 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\n","\u003cp\u003e\nCrane 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","\u003cp\u003eALI (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:\u003c/p\u003e\n","\u003cp\u003eTaxation of Pass-Through Entities, Memorandum No. 1, October 15, 1995\u003c/p\u003e\n","\u003cp\u003eTaxation of Pass-Through Entities, Memorandum No. 2, September 5, 1996\u003c/p\u003e\n","\u003cp\u003eTaxation of Private Business Enterprises, Memorandum No. 3, September 10, 1997\u003c/p\u003e\n","\u003cp\u003eTaxation of Private Business Enterprises, Tax Advisory Group Draft No. 22, February 20, 1998\u003c/p\u003e\n","\u003cp\u003eTaxation of Private Business Enterprises, Reporters' Study, January 4, 1999 draft\u003c/p\u003e\n","\u003cp\u003eTaxation of Private Business Enterprises, Reporters' Study, July 1999\u003c/p\u003e\n","\u003cp\u003eThe 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.\u003c/p\u003e","\u003cp\u003eThese 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.\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Contents","Scope and Contents","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). ","\nALI (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.\"  ","\nSubchapter 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. ","\nCrane Material Study [Background and history of  Crane v. Commissioner of the Revenue , 331 U.S. 1 (1947) ","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.","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."],"names_coll_ssim":["American Law Institute","Yin, George K."],"names_ssim":["Arthur J. Morris Law Library Special Collections","American Law Institute","Yin, George K."],"corpname_ssim":["Arthur J. Morris Law Library Special Collections","American Law Institute"],"persname_ssim":["Yin, George K."],"language_ssim":["English"],"descrules_ssm":["Describing Archives: A Content Standard"],"total_component_count_is":15,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-24T23:26:18.215Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://arvasarchive.org/catalog/viu_repositories_4_resources_855"}}],"included":[{"type":"facet","id":"repository_ssim","attributes":{"label":"Repository","items":[{"attributes":{"label":"University of Virginia, Special Collections Dept.","value":"University of Virginia, Special Collections Dept.","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026f%5Brepository%5D%5B%5D=University+of+Virginia%2C+Special+Collections+Dept."}}]},"links":{"self":"https://arvasarchive.org/catalog/facet/repository_ssim.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"type":"facet","id":"collection_ssim","attributes":{"label":"Collection","items":[{"attributes":{"label":"George K. Yin papers","value":"George K. Yin papers","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=George+K.+Yin+papers\u0026f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}}]},"links":{"self":"https://arvasarchive.org/catalog/facet/collection_ssim.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"type":"facet","id":"date_range_isim","attributes":{"label":"Date range","items":[{"attributes":{"label":"1983","value":"1983","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1983\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1984","value":"1984","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1984\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1985","value":"1985","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1985\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1986","value":"1986","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1986\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1987","value":"1987","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1987\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1988","value":"1988","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1988\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1989","value":"1989","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1989\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1990","value":"1990","hits":1},"links":{"remove":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1991","value":"1991","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1991\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1992","value":"1992","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1992\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"1993","value":"1993","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bdate_range%5D%5B%5D=1993\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}}]},"links":{"self":"https://arvasarchive.org/catalog/facet/date_range_isim.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"type":"facet","id":"creator_ssim","attributes":{"label":"Creator","items":[{"attributes":{"label":"Yin, George K.","value":"Yin, George K.","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bcreators%5D%5B%5D=Yin%2C+George+K.\u0026f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}}]},"links":{"self":"https://arvasarchive.org/catalog/facet/creator_ssim.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"type":"facet","id":"names_ssim","attributes":{"label":"Names","items":[{"attributes":{"label":"American Law Institute","value":"American Law Institute","hits":1},"links":{"remove":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"Arthur J. Morris Law Library Special Collections","value":"Arthur J. Morris Law Library Special Collections","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026f%5Bnames%5D%5B%5D=Arthur+J.+Morris+Law+Library+Special+Collections"}},{"attributes":{"label":"Yin, George K.","value":"Yin, George K.","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026f%5Bnames%5D%5B%5D=Yin%2C+George+K."}}]},"links":{"self":"https://arvasarchive.org/catalog/facet/names_ssim.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"type":"facet","id":"access_subjects_ssim","attributes":{"label":"Subjects","items":[{"attributes":{"label":"Corporations -- Taxation","value":"Corporations -- Taxation","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Baccess_subjects%5D%5B%5D=Corporations+--+Taxation\u0026f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"attributes":{"label":"Taxation -- Law and legislation -- United States","value":"Taxation -- Law and legislation -- United States","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Baccess_subjects%5D%5B%5D=Taxation+--+Law+and+legislation+--+United+States\u0026f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}}]},"links":{"self":"https://arvasarchive.org/catalog/facet/access_subjects_ssim.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"type":"facet","id":"level_ssim","attributes":{"label":"Level","items":[{"attributes":{"label":"Collection","value":"Collection","hits":1},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Blevel%5D%5B%5D=Collection\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}}]},"links":{"self":"https://arvasarchive.org/catalog/facet/level_ssim.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute"}},{"type":"search_field","id":"all_fields","attributes":{"label":"All Fields"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026search_field=all_fields"}},{"type":"search_field","id":"keyword","attributes":{"label":"Keyword"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026search_field=keyword"}},{"type":"search_field","id":"name","attributes":{"label":"Name"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026search_field=name"}},{"type":"search_field","id":"place","attributes":{"label":"Place"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026search_field=place"}},{"type":"search_field","id":"subject","attributes":{"label":"Subject"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026search_field=subject"}},{"type":"search_field","id":"title","attributes":{"label":"Title"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026search_field=title"}},{"type":"search_field","id":"container","attributes":{"label":"Container"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026search_field=container"}},{"type":"search_field","id":"identifier","attributes":{"label":"Identifier"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026search_field=identifier"}},{"type":"sort","id":"score desc, title_sort asc","attributes":{"label":"relevance"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026sort=score+desc%2C+title_sort+asc"}},{"type":"sort","id":"date_sort asc","attributes":{"label":"date (ascending)"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026sort=date_sort+asc"}},{"type":"sort","id":"date_sort desc","attributes":{"label":"date (descending)"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026sort=date_sort+desc"}},{"type":"sort","id":"creator_sort asc","attributes":{"label":"creator (A-Z)"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026sort=creator_sort+asc"}},{"type":"sort","id":"creator_sort desc","attributes":{"label":"creator (Z-A)"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026sort=creator_sort+desc"}},{"type":"sort","id":"title_sort asc","attributes":{"label":"title (A-Z)"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026sort=title_sort+asc"}},{"type":"sort","id":"title_sort desc","attributes":{"label":"title (Z-A)"},"links":{"self":"https://arvasarchive.org/catalog.json?f%5Bdate_range%5D%5B%5D=1990\u0026f%5Bnames%5D%5B%5D=American+Law+Institute\u0026sort=title_sort+desc"}}]}