Sub-Chapter C Study

Scope and content:

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.

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