1997 Washington Trip Papers

• Comments to Department of Treasury Discussion Paper Entitled “Selected Tax Policy Implications of Global Electronic Commerce”, by John V. Pridjian.
• Introduction to the Los Angeles County Bar Association Taxation Section
• Marital Trusts - Proposal for Guidance under Section 2056 of the United States Internal Revenue Code of 1986, as Amended, by Deanne B. Kyle.
• Popular Criticism of Section 355 - a Severe Case of Mistaken Indictment, by Moshe J. Kushman.
• Proposal for Guidance on the Taxation of Distributions from Eligible Code Section 457 Plans to Former Spouses Pursuant to State Domestic Relations Orders, by Carla J. Bennett.
• Proposal for Published Revenue Ruling Clarifying that Prudent Investment of the Assets of a Charitable Remainder Unitrust with Net Income Limitation that Terminates Upon the Disposition of a Specified Asset Under Section 664(d)(3), by Reynolds T. Cafferata.
• Proposal for Simplification of Certain Allocation Provisions of Subchapter K of the Internal Revenue Code for Simple Partnerships, by Stephen D. Rose and Timothy P. Burns.
• Proposal Regarding Statute of Limitations for Claiming Refunds of Overpaid Taxes by Persons who have not Filed Timely Tax Returns, by David M. Kirsch.
• Proposal Regarding the Valuation of Casualty Losses and Opportunities for Coordination with SBA Disaster Loss Verification, by Jeffrey A. Unger.
• Proposal to Amend Estate and Gift Tax Regulation Section 2703 of the Internal Revenue Code, by John F. Ramsbacher.
• Proposal to Expand Tax Court Jurisdiction to Review Determinations Made Under Internal Revenue Code Section 6672, by Steven Toscher.
• Proposals Regarding Divisive Reorganizations, by Clyde T. Ogata and Laura E. Watts.
• Proposed Amendment to Section 423 (Employee Stock Purchase Plans) Regarding Mandatory Coverage of Employees Who Are Subject to the Terms of a Collective Bargaining Agreement, by Kirk F. Maldonado.
• The Application of Registered Form Requirements to Promissory Notes and to Obligations Held by Partnerships - A Regulatory Proposal, by Michael J.A. Karlin.
• The New Depreciation Rules for Television and Motion Picture Films - a Look Forward and a Look-Back, by Bradford S. Cohen.

Washington Trip Papers Homepage