Collection Summary

Creator: Cohen, Edwin. S.
Title: The Papers of Edwin S. Cohen
Accession: MSS 87-4
Description: 189 boxes
Location: This collection is stored offsite. Please contact Special Collections before your visit to ensure your papers are available.
Photograph Collection: View 7 digitized photographs
Digitized Content: 7 objects
Addenda

Collection Description & Arrangement

Edwin S. Cohen began donating his papers to the Law Library in 1987. The vast majority of the documents (72 linear feet, or 160 boxes and 2 cartons) 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 and teaching.
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. The series are organized as follows:

Series I: Tax Reform Act of 1969: 15 boxes
Reports, drafts, letters, including correspondence between Cohen and then-Senator George Bush, memoranda, hearings, etc. related to the Tax Reform Act of 1969.                                                                        

Series II: General Files: 35 boxes
Drafts, reports, memoranda and correspondence with persons and groups. Subjects include tax policy, depreciation, the Internal Revenue Service, pensions, and tax legislation.

Series III: Foreign Files: 21 boxes
Drafts, reports, memoranda, letters and other papers. Primary subjects are international tax problems, the Domestic Internal Sales Corporation (DISC), and tax treaties.

Series IV: Personal Files: 25 boxes
Congratulatory letters, invitations, personal correspondence and briefing books.

Series V: Miscellaneous Files: 6 boxes
Reports, drafts, memoranda, confidential documents, and some international documents concerning DISC Basic Materials, Alumina Bauxite Pricing, Chilean Expropriation of Copper Mines and international monetary problems. Included are numerous memoranda to the Secretary and Undersecretary of the Treasury as well as for the President and his assistants.

Series VI: Speech Files: 8 boxes
Copies of speeches Cohen gave while at Treasury, some other materials related to the topic or the occasion, and recorded tapes of some speeches.

Series VII: General Private Practice and Law School Files: 17 boxes and 2 cartons
Private practice files which include the cases involving client Hugo Neu, and the merger of the AFL and the NFL, the ABA Advisory Group Papers, and speeches; as well as teaching and personal files. Access to some of this material may be restricted.

Series VIII: National Association of Investments Companies and Investment Company Institute: 28 boxes
Documents concerning Cohen's fifty-year association with the mutual fund industry beginning during his practice with Sullivan & Cromwell. The vast majority of these papers contain materials related to the National Association of Investment Companies (NAIC) and of the Investment Company Institute (ICI).

Biographical & Historical Information

Edwin S. Cohen grew up in Richmond, Virginia, and at age fifteen entered the University of Richmond, where he took his A.B. in 1933. He then entered law school at the University of Virginia where he 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 he went to New York and worked from 1936 to 1949 as an associate with Sullivan & Cromwell. There he began to specialize in taxation and investment matters and afterwards 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, first as a visiting professor and then as a full member of the faculty. In 1968 he was named to the Joseph M. Hartfield Chair. His courses included Tax Practice and Policy, Corporate Income Tax, and Corporate Business and Tax Planning. In 1969 the Nixon administration designated him 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 and served 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 & 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. In the 1960s he served on a number of federal advisory groups or task forces: in 1965, President's Johnson 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 and 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. He died in 2006.

Acquisition Information

Date Received 1987
Donor Information These files were a gift of Edwin S. Cohen.

Content List

Series I: Tax Reform Act of 1969

Box 1:

  • 1969; Tax Reform Act of 1969 [TRA]. Allocation of Deductions. Arbitrage Bonds
  • 1969-1970; TRA, Capital Gains
  • 1969-1970; TRA, Capital Losses
  • 1969-1971; TRA, Charitable Contributions
  • 1969; TRA, Conglomerate Mergers
  • 1969; TRA, Cooperatives

Box 2:

  • 1969; TRA, Contributions, Corporate Rate Deductions
  • 1969; TRA, Deductions: education, farm losses, hobby losses, moving expenses
  • 1969; TRA, Deductions and Exemptions, Gore Proposal [2 folders]
  • 1969-1971; TRA, Deductions-Livestock1969; TRA; Deductions and Exemptions-Personal

Box 3:

  • 1969-1970; TRA, Deferred Compensation
  • 1969; TRA, Depletion-Consad Report
  • 1969-1970; TRA, Depletion-Percentage [2 folders]
  • 1969-1970; TRA, Depletion-Regulations [2 folders]

Box 4:

  • 1969; TRA, Depreciation, Accelerated (Public Utilities)
  • 1969; TRA, Differences between House and Senate Bills
  • 1969; TRA, Elderly Taxpayers
  • 1969-1970; TRA, Estate and Gift Taxes
  • 1969; TRA, Foundations-Business Holdings
  • 1969; TRA, Foundations-Constitutionality
  • 1969-1970; TRA, Foundations-Definitional Problems

Box 5:

  • 1969-1970; TRA, Foundations-Direct Grants and Political Activities
  • 1969; TRA, Foundations-Drafts, letters and memos on policy issues
  • 1969; TRA, Foundations-Hearings. IRS Administration
  • 1969; TRA, Foundations-Miscellaneous documents [2 folders]
  • 1970; TRA, Foundations-Peterson Report

Box 6:

  • 1969; TRA, Foundations-Self Dealing. Tax on Foundations
  • 1970; TRA, Foundations-Temporary Regulations
  • 1969; TRA, Foundations, Tentative Drafts 1-22 [missing no. 20]
  • 1969; TRA, Game Plan-Income Averaging
  • 1969; TRA-General Approach [2 of 6 folders]

Box 7:

  • 1969; TRA-General Approach [3-6 folders]

Box 8:

  • 1969; TRA, Hearings and Survey
  • 1969; TRA, Interest. IRS Budget
  • 1969; TRA, Investment Credit [3 folders]
  • 1969; TRA, Limits on Tax Preferences (LTP)

Box 9:

  • 1969; TRA, Low Income Allowance
  • 1969; TRA, Maximum Tax on Earned Income. Minimum Income Tax
  • 1969-1970; TRA-Miscellaneous documents [2 folders]
  • 1969; TRA, Multiple Corporations. Multiple Trusts
  • 1969; TRA, Municipal Borrowing. Mutual Funds

Box 10:

  • 1969; TRA, Natural Resources. Natural Resources Production Payments (ABC Transactions and Carved-Out)
  • 1969; TRA, Overpayment and Refunds. Policy Decisions
  • 1969; TRA, Payment to Government Officials. S 2075, Senator Williams
  • 1969; TRA, Poverty Incentives [2 folders]

Box 11:

  • 1969; TRA, Poverty Incentives [4 folders]
  • 1969; TRA, Professional Corporations. Press Releases of the Ways and Means Committee

Box 12:

  • 1969; TRA, Railroad Car Amortization [2 folders]
  • 1969; TRA, Real Estate (4 folders). Real State Cabinet Committee on Construction.

Box 13:

  • 1969-1970; TRA, Receipts, Rate Schedules, Revenue Estimates [2 folders]
  • 1969; TRA, Restricted Stock
  • 1969; TRA, Senate Amendments, Bills and Hearings
  • 1969; TRA, Single and Married Taxpayers
  • 1969; TRA, Stock Dividends1969; TRA, Stock Redemptions. Subchapter S Corporations

Box 14:

  • 1969; TRA-Studies and Proposals Committee Prints
  • 1969, April-November; TRA, Summary of Public Hearings [2 folders]
  • 1969; TRA, Summaries by TLC of Senate Finance Committee Testimony

Box 15:

  • 1969; TRA, Surcharge Extension and Repeal of the Investment Tax Credit
  • 1969; TRA, Tax Exempt Bonds. Arbitrage, Municipal, State and Local
  • 1969; TRA, Tax Exempt Housing Bonds. Tax Exempt Interest
  • 1969; TRA, Tax Exempt Organizations
  • 1969; TRA, Tax Exempt Organizations-Unrelated Business Income
  • 1969; TRA, Comparison between House and Senate Versions and Provisions Added by Senate
  • 1969; TRA Proposals. Summary and Technical Explanation

Series II: General Files

Box 16:

  • 1969-1970; Accumulation Trusts
  • 1971-1972; Advisory Group on Charitable Contributions. Advisory Commission on the Economic Role of Women. Airlines
  • 1969; Aging Study-National Goals Research Staff
  • 1969-1971; Airway User Tax
  • 1967-1969; Anti-Pollution Costs
  • 1969-1970; Antitrust-Treble Damage Deductions
  • 1970-1972; Arbitrage Bonds Provision on the Tax Reform Act
  • 1969; Armed Forces Combat Zone Tax Regulation
  • 1970; ATT Bond and Stock Offering
  • 1969-1971; Audit Review Committee Report

Box 17:

  • 1968-1972; Bill to amend certain provisions of the Internal Revenue Code of 1954 Report
  • 1970; Budget Message of President Nixon
  • 1969; Business Council
  • 1969-1970; Charitable Contributions Deduction Under H.R. 13270. Memo and tables
  • 1970-1971; Commission to Revise the Tax Structure
  • 1971; Corporate Stockholder Relationship
  • 1970-1971; Council on Environmental Quality
  • 1972; Debt Ceiling Statement and Material
  • 1969-1972; Department of the Treasury Annual Report of the Secretary
  • 1971; Depletion-Cutoff Regulations

Box 18:

  • 1971; Depreciation-ADR [Asset Depreciation Range] System
  • 1971; Depreciation-ADR Basic Materials
  • 1971; Depreciation Allowances Using ADR System [3 folders]

Box 19:

  • 1971; Depreciation Allowances Using ADR [2 folders]
  • 1971-1972; Depreciation-Motion Picture Industry [3 folders]
  • 1969; Depreciation Policy

Box 20:

  • 1971; Depreciation-Public Utilities
  • 1971; Depreciation- Stauton Law Suit
  • 1971; Depreciation Studies.
  • 1962 Background
  • 1970; Depreciation Tax Policy Options [2 folders]
  • 1969; Economist Consultants Comments
  • 1969; Education. Aid to higher education
  • 1971; Employees Bonus Plans. Earned Income Reorganization
  • 1971; Excess Profits Tax

Box 21:

  • 1969-1972; Excise Taxes: autos, tobacco, alcohol, wine, beer
  • 1971-1972; Face Amount Certificates. Section 1232 [2 folders]
  • 1971-1972; Federal Budget: 1972-1973
  • 1969-1972; Federal Executive Institute
  • 1969-1971; Federal, State and Local Taxes
  • 1970; General Accounting Office [GAO] of the IRS Report
  • 1970; Gifts to the United States
  • 1972; Hartke-Burke Bill

Box 22:

  • 1969, 1971; Harvard Center for Fiscal Studies. Federal Financing Agency
  • 1969-1971; Health and Welfare Funds
  • 1969-1972; High Income Individual Taxes [2 folders]
  • 1972; H.R. 13334-Treasury Positions Bill
  • 1970-1971; Income Tax Forms [2 folders]

Box 23:

  • 1969-1971; Industrial Development Bonds [3 folders]
  • 1971; Inter-American Center of Tax Administration. Office of Industrial Economies
  • 1969-1979; Internal Revenue Service [IRS]. Advisory Group to the Commissioner of IRS
  • 1970-1972; IRS Advisory Committee on Horse and Cattle Industry
  • 1970; IRS Art Advisory Committee
  • 1969; IRS Income Tax Returns, Business Statistics of Income [2 folders]

Box 24:

  • 1970; IRS Income Tax Returns, Business Statistics of Income
  • 1969; IRS Income Tax Returns, Corporations Statistics of Income [2 folders]
  • 1972; IRS Income Tax Returns. Corporations Selected Financial Data
  • 19701971; IRS Income Tax Returns. Individuals. Preliminary Statistics of Income
  • 1969-1971; IRS-Law Enforcement
  • 1969-1971; IRS- Manpower
  • 1972; IRS Memos

Box 25:

  • 1969; IRS Memos [2 folders]
  • 1970-1971; IRS Memos and News Releases [2 folders]
  • 1969-1972; IRS Publication of Rulings
  • 1970-1972; IRS Tax Delinquencies
  • 1971-1972; Investment Tax Credit

Box 26:

  • 1969-1970; Investment Company Institute Memos (Study of Treasury Law Enforcement Operations)
  • 1972; Joint Economic Committee Hearings
  • 1970; Law Enforcement. National Council on Organized Crime
  • 1969-1971; Leasing. Tax Treatment of Leasing
  • 1969-1970; Legislative Reports
  • 1969-1972; Life Insurance Tax Treatment
  • 1972; Long Term Contracts Regulations

Box 27:

  • 1968-1970; Litton Industries File [3 folders]
  • 1969; Mass Transit Legislation
  • 1972; Maximum Tax on Earned Income
  • 1969; Merchant Marine Industry tax advantages
  • 1972; Mills Tax Policy Review Act of 1972
  • 1971-1972; Minimum Tax

Box 28:

  • 1971-1972; Miscellaneous Correspondence
  • 1969; Miscellaneous: Moving Expenses Problems, Miscellaneous Task Forces and Study Groups, National Tax Association, Negative Income Tax
  • 1970-1972; Miscellaneous Secretary of the Treasury Staff Meetings [2 folders]
  • 1971-1972; Motion Pictures. Accounting of film costs [2 folders]

Box 29:

  • 1971; National Economic Research Associates [NERA] Study
  • 1969-1972; Nolan, John S. [Deputy Assistant Secretary for Tax Policy] Miscellaneous Papers
  • 1971-1972; Oil and Gas Matters
  • 1972; Pensions
  • 1970; Pensions and Profit Sharing
  • 1970; Pensions Lump Sum Distributions

Box 30:

  • 1969-1974; Pensions Vesting-Treasury Study [5 folders]

Box 31:

  • 1969-1970; Pensions. Welfare and Pensions Plans Disclosure Act working papers [6 folders]

Box 32:

  • 1969; Pensions Benefits, Security, Issues and Options
  • 1971; Personal Holding Companies
  • 1971; Political Contribution Check-Off in
  • 1966-1967 and 1971 Tax Bill [2 folders]
  • 1971; President New Economic Policy [2 folders]

Box 33:

  • 1971; President Nixon Reorganization Plan
  • 1969-1970; President State of the Union Message. Private Relief
  • 1969-1972; Press Meetings
  • 1970-1973; Private Foundations
  • 1972; Professional Corporations
  • 1971; Property Tax
  • 1972; Property Tax Relief
  • 1970; Public Interest Law Firms Status

Box 34:

  • 1971; Railroad Transportation Regulations [2 folders]
  • 1971-1972; Real Estate Regulations
  • 1969; Report. Research Papers (economists)
  • 1969; Retirement Systems
  • 1969; Revenue Act of 1969
  • 1971-1972; Revenue Act of 1971

Box 35:

  • 1969-1971; Revenue Alternatives and Estimates [2 folders]
  • 1968-1969; Revenue and Expenditure Control Act of 1968 (Surcharge and extension of) [2 folders]
  • 1970-1972; Revenue Estimates
  • 1971-1972; Revenue Sharing

Box 36:

  • 1969-1972; Revenue Sharing [2 folders]
  • 1972; Secretary Designate Schultz Testimony.
  • 1969-1970; Segregated Schools. Charitable Qualifications
  • 1970; Segregated Schools. IRS Policy of Racially Discriminatory Private Schools [2 folders]

Box 37:

  • 1970; Segregated Schools. IRS Policy of Racially Discriminatory Private Schools [2 folders]
  • 1967-1972; Segregated Schools Tax Status basic materials1968-1970; Social Security tax related problems
  • 1966-1970; Starmount Co. - H.R. 19605 and 1968; Treatment of certain sales of real property by a corporation
  • 1971-1972; Statistics of Income. 1971 Advance Data from Individual Income Tax Returns File during 1972
  • 1971; Subchapter C H.R. 4181. Proposed Amendment to Section 33 of the Code
  • 1969; Tax Court Forum

Box 38:

  • 1972; Tax Credit-Education
  • 1971-1972; Tax Credit- Recycling
  • 1969; Tax Executives Institute International Recommendations
  • 1969; Tax Exemption Advertising
  • 1970-1972; Tax Exempt Bonds [2 folders]
  • 1969-1972; Tax Exempt Bonds ss265(2) Banks [2 folders]

Box 39:

  • 1970-1972; Tax Exempt Organizations [2 folders]
  • 1970; Tax Exempt Organizations: American Council of Education
  • 1970; Tax Exempt Organizations: Colleges and universities political activities
  • 1971-1972; Tax Exempt Organizations Lobbying and Political Activities [2 folders]
  • 1971-1972; Tax Exempt Organizations: Political Activities
  • 1968-1972; Tax Expenditures
  • 1969-1971; Tax Incentives

Box 40:

  • 1971; Tax Incentives: Black Caucus Recommendations
  • 1967-1969; Tax Incentives: Poverty [2 folders]
  • 1970; Tax Legislation: Accruing Corporation Income and Excise Tax. Advance Payment. Airway User Bill
  • 1970; Tax Legislation: Employee Benefits

Box 41:

  • 1970; Tax Legislation: Cooperatives. Credit Controls
  • 1970; Tax Legislation: Deadwood Bill
  • 1979; Tax Legislation: Depletion Regulations. Disclosure of Income Tax Returns
  • 1970-1971; Tax Legislation: Environmental Tax Incentives [2 folders]
  • 1970; Tax Legislation: Estate and Gift Tax Acceleration of Payments

Box 42:

  • 1970; Tax Legislation: Estate and Gift Tax Substantive Reforms [3 folders]
  • 1970; Tax Legislation: Family Assistance
  • 1970; Tax Legislation: Excise Tax Speedup. Flexible Fiscal Policy Act. Foreign Policy, International Taxation
  • 1970; Tax Legislation: Indian Tribes tax exempts
  • 1970; Tax Legislation Miscellaneous

Box 43:

  • 1971; Tax Legislation: Miscellaneous. Automobile, Child Care, Elderly
  • 1969; Tax Legislation: Training Tax Credits [3 folders]
  • 1970; Tax Legislation: Ways and Means Committee
  • 1971; Tax Legislation drafts
  • 1971; Tax Legislation: Environmental Proposals [2 folders]

Box 44:

  • 1970; Tax Legislation 1971: Foreign Income
  • 1970; Tax Legislation 1971: Gambling
  • 1971; Tax Legislation: Health Care Program
  • 1971-1972; Tax Legislation: Job Development Credit
  • 1970-1971; Tax Legislation: Lead Tax
  • 1970-1971; Tax Legislation: Retirement Income Credit
  • 1970-1971; Tax Legislation: Sulphur Tax [2 folders]
  • 1971; Tax Legislation: Tax on Excess Wage Increase
  • 1972; Tax Policy
  • 1972; Tax Policy Review Act of
  • 19721971; Tax Program: Treasury Proposals on International Taxation

Box 45:

  • 1971; Tax Program [2 folders]
  • 1971; Tax Program Preliminary Briefing Book
  • 1970-1973; Tax Reform [2 folders]

Box 46:

  • 1970-1973; Tax Reform [4 folders]

Box 47:

  • 1972; Tax Reform: Memoranda and Materials [2 folders]
  • 1972; Tax Reform Miscellaneous Documents
  • 1971-1972; Tax Reform Proposals other than Mills Bill

Box 48:

  • 1972; Tax Shelters [2 folders]
  • 1969-1972; Taxation Meetings [3 folders]
  • 1972; Telegrams

Box 49:

  • 1969-1972; Treasury Department Consultants Meetings
  • 1970-1971; Treasury Department Orders
  • 1971; Treasury Department Miscellaneous Papers: Inventory of Departmental Budget and Programs. Narcotic Program. Justice Department
  • 1969-1971; Unemployed Tax Benefits
  • 1971; Underwithholding Problem. Tax Reform Act of 1969
  • 1969-1971; Urban Development Act
  • 1969-1970; Virginia Taxes
  • 1969; Voter Education Program of the Southern Regional Council, Inc.
  • 1971; Wage-Price Guidelines. Post-freeze economic stabilization program
  • 1969; Wagering Tax Amendments Proposals
  • 1969; War Losses and Profits. Welfare Reform Act.

Box 50:

  • 1960-1972; Withholding of Tax Interest on Dividends and Interest
  • 1969-1972; Withholding [3 folders]
  • 1969-1971; White House Reports
  • 1970; White House Conference of Children and Youth
  • 1964-1969; Whipsaw Problem

Series III: Foreign Files

Box 51:

  • 1971; Bank Accounts: § 452 Accelerated Depreciation on Property. Singapore
  • 1969-1971; Bank Accounts: Allocation of Income and Deductions-§§ 482, Rev. proc. 64-54. Briefing Book and pertinent publications [3 folders]

Box 52:

  • 1971; Bank Accounts: Policy Committee on Recordkeeping and Reporting by Financial Institutions [2 folders]
  • 1969-1970; Bank Accounts: Secrecy, Bilateral Assistance [3 folders]

Box 53:

  • 1969-1970; Bank Accounts: Secrecy, Bilateral Assistance [2 folders]
  • 1970; British Tax Reform
  • 1969-1972; Canada Tax Reform [3 folders]

Box 54:

  • 1969-1972; Canada Tax Reform [2 folders]
  • 1971; Canada Tax Reform. Visit of Canadian Finance Minister Benson. [With 5 Canadian books about their tax reform]
  • 1970; Charities Official Investment Fund [COIF]
  • 1969-1970; Controlled Foreign Corporations

Box 55:

  • 1971; Council on International Economic Policy Operations Group [CIEP]
  • 1969-1972; Depletion Percentage
  • 1969; Deposits in U.S. Banks
  • 1969-1971; Direct Investment Program
  • 1969-1972; DISC [Domestic International Sales Corporation] [2 folders]

Box 56:

  • 1969-1972; DISC [5 folders]

Box 57:

  • 1969-1972; DISC [5 folders]

Box 58:

  • 1969-1972; DISC Basic Materials [5 folders]

Box 59:

  • 1972; DISC-GATT1972; DISC-hold
  • 1972; DISC Marginal Cost
  • 1969-1981; DISC Miscellaneous Materials
  • 1969-1981; DISC Miscellaneous Documents
  • 1969; DISC. National-Foreign Trade Convention
  • 1971-1972; DISC Pamphlet [2 folders]
  • 1972; DISC Workshop. Los Angeles, Calif.

Box 60:

  • 1967-1972; Export Incentives [4 folders]
  • 1971-1972; Expropriation Losses. Cuba

Box 61:

  • 1969-1972; Foreign Income [2 folders]
  • 1969; Foreign Income Advisory Group
  • 1969-1979; Foreign Investors Tax Act
  • 1969-1970; Foreign Tax Credits
  • 1970-1973; Foreign Trade General Documents [1 folder]

Box 62:

  • 1970-1973; Foreign Trade General Documents [2 folders]
  • 1968-1972; GATT Border Tax Adjustments [2 folders]
  • 1971-1973; German Tax Reform

Box 63:

  • 1970-1971; Group of Four-U.S. Tax Cooperation [2 folders and 2 booklets of meetings]
  • 1967-1969; Interamerican Center of Tax Administration. Presentation on the Foreign Tax Assistance Program

Box 64:

  • 1968-1971; Interest Equalization Tax [2 folders]
  • 1972; International Monetary System: IMF, IBRD, IFC, IDA
  • 1970-1972; International Mutual Fund Operations
  • 1970-1971; Investment Recovery Allowances-LDC
  • 1969; Israel Foreign Exchange Position
  • 1971; Italian Tax Reform
  • 1969-1971; Italian Tax Reform. Cohen's visit to Rome
  • 1971; International Shipping Income
  • 1969-1971; IRS § 367; § 269

Box 65:

  • 1969-1971; Latin America Tax Recommendations
  • 1969-1971; Lend-a-Star Problem: Citizens employed by International Organizations. Minimum Distributions. Non Resident Alien Taxation
  • 1969-1972; Oil Countries
  • 1971-1973; Organization for Economic Co-operation and Development [OECD] [2 folders]
  • 1972; OECD Committee on Fiscal Affairs
  • 1972; OECD Observer
  • 1968-1970; OECD Revenue Statistics of Members Countries

Box 66:

  • 1971; Philippines, Tax Policy Telegram
  • 1971-1972; Puerto Rico Tax Reform Project
  • 1971; Sugar Tax Legislation
  • 1972; Tax Treaties: African Countries
  • 1969-1971; Tax Treaties: Australia
  • 1969-1971; Tax Treaties: Belgium
  • 1972; Tax Treaties: Brazil
  • 1969-1972; Tax Treaties: Canada
  • 1971-1972; Tax Treaties: China, Cyprus, Denmark
  • 1969-1970; Tax Treaties: Finland
  • 1969-1973; Tax Treaties: France
  • 1969-1972; Tax Treaties: Germany [2 folders]

Box 67:

  • 1969-1972; Tax Treaties General Documents
  • 1969-1970; Tax Treaties: Guam
  • 1969-1972; Tax Treaties: Hong Kong, Iran, Israel, Ivory Cost
  • 1969-1972; Tax Treaties: Indonesia
  • 1969-1972; Tax Treaties: Jamaica [2 folders]
  • 1969-1972; Tax Treaties: Japan
  • 1972; Tax Treaties: Korea, Malaysia, Morocco, Surinam, Taiwan

Box 68:

  • 1969-1972; Tax Treaties: Netherlands
  • 1971; Tax Treaties: New Zealand, Uruguay
  • 1970-1972; Tax Treaties: Norway
  • 1971-1972; Tax Treaties: Philippines, Pakistan, Poland, Romania, Singapore, Spain, Turkey
  • 1972; Tax Treaties: Soviet Union
  • 1969-1973; Tax Treaties: Switzerland

Box 69:

  • 1970; Tax Treaties: Trinidad and Tobago
  • 1969-1973; Tax Treaties: United Kingdom
  • 1969-1970; Tax Treaties: United Nations Ad Hoc Expert Group on Tax Treaties between Developed and Developing Countries
  • 1972; U.S. Investments Abroad [3 folders]

Box 70:

  • 1972; U.S. Investments Abroad [1 folder]
  • 1969-1970; U.S. Possessions Tax Problems
  • 1969-1971; Value Added Tax [VAT] [3 folders]

Box 71:

  • 1969-1971; VAT [3 folders]
  • 1968-1969; VAT Denmark
  • 1971-1972; VAT Miscellaneous Documents [2 folders]

Box 72:

  • 1971-1972; VAT Miscellaneous Documents [2 folders]
  • 1970; Value Added Tax in the United States, its Implications for Retailers
  • 1972; Western Hemisphere Trade Corporation [WHTC]. Zambia: Taxation Convention

Series IV: Personal Files

Box 73:

  • 1970-1972; ABA Planning Commission
  • 1971; Asset Depreciation Range System [ADR] Publication
  • [1971]; ADR. Tax Depreciation Policy Options. Measures of Effectiveness and Estimated Revenue Losses
  • 1971; ADR-Treasury Department Press Releases
  • [1971]; ADR Comments. Major Legal Submissions

Box 74:

  • [1971]; ADR Comments A through Z [2 notebooks]

Box 75:

  • 1971; ADR Hearings. Transcript of Proceedings [3 books]
  • 1971; American Law Institute
  • 1969-1972; Articles. Requests for magazines and some articles

Box 76:

  • 1970; Cohen's Gray Diary
  • 1969; Congratulatory Letters on his Appointment as Assistant Secretary of the Treasury
  • 1969-1972; Department of the Treasury. Tax Policy Personnel
  • 1968-1971; Investment Company Institute [ICI]. First Case
  • 1968-1969; ICI Book
  • 1967-1969; ICI Miscellaneous File

Box 77:

  • 1969-1972; Invitations [4 folders]

Box 78:

  • 1968-1969; Knollwood Cemetery File (Knollwood vs. IRS Case) [2 folders]
  • 1969-1970; Miscellaneous Files: Legal Cases, Virginia State Tax Matters, Special Committee on Substantive Tax Reform
  • 1968; Nixon Task Force on Task Legislation [3 folders]
  • 1969; Nixon Task Force on Tax Policy. White House Request

Box 79:

  • 1969-1972; Personal Correspondence [5 folders]

Box 80:

  • 1970-1971; Personal Correspondence. Outgoing Mail [5 folders]

Box 81:

  • 1971-1972; Personal Correspondence. Outgoing Mail [4 folders]
  • 1969; Presidential Directives Received from the White House
  • 1970, 1972; Republican National Committee and Platform
  • 1968; Task Force on Tax Legislation Report

Box 82:

  • 1969-1972; Tax Forum. The Tax Club
  • 1970-1971; Telephone Calls [3 folders]
  • 1972; Treasury Submission to Republican Platform
  • 1969; UVA Computer Tax Studies

Box 83:

  • 1970; Virginia Income Tax Commission
  • 1970-1971; Virginia Income Tax Commission Study Committee [2 folders]

Box 84:

  • 1969; Capital Gains Briefing Book
  • 1969; Department of the Treasury General Briefing Manual
  • 1970; Employee Benefits Briefing Book

Box 85:

  • [1970]; Estate and Gift Tax Briefing Books [5 vols.]

Box 86:

  • 1969; Financial Institutions. Senate Finance Committee Executive Sessions
  • 1969; Foundation Report Hearings Briefing Book
  • 1969; Industrial Development Bonds (furnishing of electrical energy) Briefing Book

Box 87:

  • 1969; [International Tax Treaties] Data Book. [And notes for talk to foreign tax assistance teams, Fredericksburg, Va.]
  • 1971; International Tax Proposals Briefing Book
  • 1971; [International Tax Treaties] U.S.- Jamaica Briefing Book
  • 1972; [International Tax Treaties] U.S.- Norway Briefing Book

Box 88:

  • 1971; [International] Tax Treaties Hearing on Japan and France Briefing Book. Nondiscrimination under Jamaican Treaty
  • 1970; [International Tax Treaties] Netherlands, Trinidad, Finland & Belgium
  • 1970; Members' Bill Briefing Book [Vol. 1]

Box 89:

  • 1970; Members' Bill Briefing Book [Vol. 2]
  • 1969; North Atlantic Council Meeting Briefing Book
  • 1969; Private Foundations Briefing Book

Box 90:

  • 1971; Revenue Estimates Briefing Book
  • 1972; Revenue Estimating Procedure (including section on overwithholding problem) Briefing Book
  • 1969; Statistics of Income. Business Income Tax Returns Briefing Book
  • 1969; Surcharge and Investment Credit Repeal Briefing Book

Box 91:

  • 1970; Tax Exempt Organizations Briefing Book
  • 1970; Tax Exempt Organizations (H. R. 13270) Briefing Book
  • 1972; Tax Program (Capital Gains) Briefing Book
  • 1969; Tax Reform Hearings Ways and Means Committee Briefing Book

Box 92:

  • 1969; Tax Reform Studies and Proposals Briefing Books [2 notebooks]

Box 93:

  • 1969; Tax Reform Proposals. General and Technical Explanation [2 vols.]

Box 94:

  • 1969; Tax Reform Act. Accumulation Trusts and Grantor Trusts. Multiple Corporations. Stock Dividends Briefing Book
  • 1969; Tax Reform Act. Amendments and tentative drafts

Box 95:

  • 1969; Tax Reform Act. Charitable Contributions. Farm Losses, etc. Limitation on Interest Deduction Briefing Book
  • 1969; Tax Reform Act. Employer Benefits. LTP and Allocation of Deductions. Income Averaging Briefing Book

Box 96:

  • 1969; Tax Reform Act. Foreign Briefing Book. Depreciation of Public Utility Property. Earnings and Profits, Accelerated Depreciation. Cooperatives
  • 1969; Tax Reform Act. Tax Relief Briefing Book (Low Income Allowance, etc.) Revenue Effects, Estimates, etc.

Box 97:

  • 1969; Tax Reform Act. Real Estate. Pollution Control, Railroads. Continental Shelf Briefing Book
  • 1970; "THINK-IN" on Estate and Gift Taxes Briefing Book
  • 1969; Transition Material1968; Travel Tax, etc. Proposals Briefing Book

Box 98:

  • 1969; Value Added Tax Briefing Book
  • 1971; Briefing Book prepared by the White House Staff. State of the Union Message

Series V: Miscellaneous Files

Box 99:

  • 1969; ABA Section of Taxation Recommendations [2 folders]
  • 1979-1972; ACIR [Advisory Commission on Intergovernmental Relations] Advisory Tax
  • 1970-1972; Alumina Bauxite Pricing. Jamaica Bauxite Cases [2 of 5 folders]

Box 100:

  • 1970-1972; Alumina Bauxite Pricing. Jamaica Bauxite Cases [folders 3-5]
  • 1971; [Chilean Expropriation of Copper Mines] Miscellaneous Papers
  • 1972; Corporations Effective Rate of Tax
  • 1972; Debt Ceiling Increase. Individuals Effective Rate of Tax
  • 1970-1971; Discussions with Assistant Secretary Betts
  • 1971; Discuss with Secretary Conally. Lists of Treasury Consultants

Box 101:

  • 1971; ESC [Edwin S. Cohen] Miscellaneous Papers]
  • 1969-1972; Estate and Gift Taxes1972; Fort Sam Houston
  • 1969-1973; International Fiscal Association [2 folders]

Box 102:

  • 1969-1972; International Monetary Problems [2 folders]
  • 1969-1972; McGovern Position on Taxes
  • 1969-1972; Memorandum for the files. Memorandum for the Deputy Secretary
  • 1969-1971; Memos to the Secretary, weekly reports, goals and objectives
  • 1960-1972; Memoranda to the Undersecretary. Miscellaneous Papers

Box 103:

  • 1969-1972; Memoranda for the President and Assistants to the President [3 folders]
  • 1970-1973; Memoranda for the Secretary of the Treasury [2 folders]
  • 1971; Miscellaneous documents

Box 104:

  • 1970; Report of the Committee on Organization of the Internal Revenue Service
  • 1968-1969; Tax Credits-Poverty
  • 1969-1971; [Tax] Miscellaneous Papers
  • 1970-1971; Value Added Tax. Chronological. Confidential

Box 105:

  • 1972; Tax Laws Revision. Miscellaneous Documents [2 notebooks]

Series VI: Speeches File

Box 106:

  • 1969; ABA Annual Meeting. Dallas, TX.
  • 1971; ABA Mid-year Meeting. Tax Section, New Orleans
  • 1970; ABA National Institutes, San Juan, Puerto Rico
  • 1971; ABA Tax Section, London, England
  • 1972; ALI-ABA Course Study on Professional Corporations, Insurance and Qualified Plans
  • 1970; American Bankers Association. 51st Midwinter Trust Conference, New York
  • 1971; American Horse Council, Pampano Beach, Florida
  • 1969; American Institute of CPA's, Atlanta, Ga. Boston Educational TV [Channel 2]

Box 107:

  • 1970; American Institute od CPA's Annual Meeting, New York
  • 1969; American Iron and Steel Institute, Point Clear, Ala.
  • 1972; American Management Association and the International Fiscal Association, New York
  • 1970; American Pension Conference, New York
  • 1972; 25th Annual Institute on Federal Taxation. USC Law Center, Los Angeles, CA. National Export Expansion Council
  • 1969; 28th Annual Institute on Federal Taxation, New York University
  • 1970; Arizona State University Tax Institute
  • 1971; BNA [Bureau of National Affairs] Tax Management Conference, New York
  • 1972; The Business Council, Hot Spring, Va.
  • 1972; Chamber of Commerce of the U.S., Washington, D.C. Tax Institute of America, Raleigh, NC.
  • 1971; Council of Profit Sharing Industries, Pasadena, Calif.
  • 1970; Department of Commerce Exporters' Textile Advisory Committee

Box 108:

  • 1972; Department of the Treasury DISC Speaking Engagements
  • 1972; DLJ [Donaldson, Lufkin & Jenrette, Inc.] Annual Corporate Pension Conference, New York
  • 1971; Federal Executive Institute, Charlottesville, Va.
  • 1969-1972; Federal Tax Institute of New England, Boston, Mass. TV Interview
  • 1969; House and Ways Committee on the President Tax Program
  • 1972; International Fiscal Association, Los Angeles, Calif. ABA Tax Section, Washington, D.C. Subcommittee on Government Procurement of House Select Committee on Small Business. Washington Pension Report Group
  • 1972; International Tax Conference, Jamaica
  • 1970; International Tax Conference, Nassau, Bahamas

Box 109:

  • 1970; Institute on State Planning, University of Miami Law School
  • 1970; Investment Bankers Association of America [IBA], San Antonio, Tx
  • 1971; IRS Meetings and Orientations, Washington, D.C.
  • 1972; IRS Statistics Division. Unpublished data from Statistics of Income 1970. Individual Income Tax Returns
  • 1969; IRS Team Leader Conference, Fredericksburg, Va.
  • 1972; Joint Economic Committee Testimony [2 folders]
  • 1972; Kentucky Tax Institute, Louisville, KY

Box 110:

  • 1972; Machinery and Allied Products Institute [MAPI] Seminar, Washington, D.C.
  • 1972; Mid-America World Trade Conference, Chicago, Ill.
  • 1966; Miscellaneous Correspondence
  • 1969; Miscellaneous Correspondence of Meetings Attended
  • 1972; National Association of Accountants, Richmond, Va.
  • 1970; National Association of Manufacturers [NAM], Committee on Taxation
  • 1969; National Tax Association, Boston, Mass.
  • 1971; National Tax Association Seminar, Washington, D.C.
  • 1969; National Urban Coalition Round Table, Washington, D.C.
  • 1970; New York City Bar Association Fora
  • 1971; New York State Bar Association, Tax Section

Box 111:

  • 1971; OECD, Paris and Rome
  • 1972; Oregon Tax Research Annual Meeting, Portland, Or.
  • 1971; Practicing Law Institute, New York
  • 1972; Proposed Amendments to H.R. 12272, Individual Retirement Act of 1971, and Technical Explanation of Bill before the Committee of Ways and Means U.S. House of Representatives
  • 1971; Richmond Rotary Club. International Fiscal Association and American Management. Baltimore Association of Tax Counseling. Business International Round Meetings
  • 1970; Senate Special Committee on Aging
  • 1969-1972; Speaking Invitations (accepted)
  • 1969-1973; Speaking Invitations (declined) [3 folders]

Box 112:

  • 1970; Speeches. Miscellaneous
  • 1971-1972; Speech Materials
  • 1969; State Department Atlantic Council Meeting Working Papers [2 folders]
  • 1970; Statements before Senate Committee on Foreign Relations
  • 1970-1971; Statement before Committee on Foreign Relations on a Protocol Amending U.S.-France Income Tax Treaty and U.S.-Japan Income Treaty. Statement before the Senate Finance Committee on the Treasury's Domestic International Sales Corporation Proposal
  • 1969; Statement before the Senate Finance Committee on Provisions of H.R. 13270. Tax Reform Act of 1969
  • 1972; Statement before the Committee of Ways and Means on H.R. 13270
  • 1972; Statements of ESC before Subcommittee on Government Procurement of the House Elect Committee on Small Business; Committee on Foreign Relations of the U.S. Senate on a Proposed Income Tax Convention with Norway; Joint Economic Committee Congress of the U.S.

Box 113:

  • 1970; Task Force on Business Taxation. Report to the President
  • 1972; Task Force on International Economic Policy. Republican Research Committee. White House Fellows. Connecticut Bar Association Annual Tax Planning Institute
  • 1970; Tax Executives Institute, Washington, D.C.
  • 1969; Tax Foundation Conference, New York
  • 1971; Tax Institute of America Symposium, Washington D.C.
  • 1969; Tax Reform Act of 1969. ESC Statement
  • 1970; Texas CPA's Tax Institute

Box 114:

  • 1972; The American Assembly, Harriman, N.Y. Tax Foundation Inc., New York
  • 1970; The Business Council, Washington, D.C.
  • 1970; University of Chicago Law School Annual Tax Conference
  • 1971; Virginia Angus School, Fredericksburg, Va. Tax Forum, University Club, New York
  • 1970; Virginia Conference on Federal Taxation, Charlottesville, Va.
  • 1970; Young President's Seminar. Virginia Law Review Association. Farm Credit Conference

Tapes:

  • 1970[?]; Tax Institute of America Symposium, Washington, D.C.
  • 1972; Speech before Tax Forum on Revenue Act of 1971 sponsored by U.S. Chamber of Commerce, Washington, D.C.
  • 1970; 4th Institute on State Planning, Miami, Fl.
  • n.d.; OTR Animal Meeting
  • 1972; DISC Remarks of ESC, Los Angeles, Ca.
  • 1971; MCA, Washington, D.C.
  • 1970; 17th Annual Texas CPA Tax Institute, Houston, TX
  • 1972; Swearing-in Ceremony Treasury Department
  • 1970; Annual Tax Institute, Arizona State University
  • 1972; Address to Federal Tax Institute of New England, Boston, Mass.

Series VII: Private Practice and Law School Papers

Box 115:

  • 1975; AALS Speech 1973; ABA Section of Family and Law Speech. National Tax Association, Tax Institute of America: Tax Simplification
  • 1957; ABA-ALI Section of Taxation, Special Subcommittee on ALI. Subchapter C Liaison
  • 1957; ABA Section of Taxation, Report on Corporate Distribution and Adjustments. Confidential Prints of Advisory Group
  • 1957; ABA Section of Taxation, Subchapter C. Cohen's Draft of Outline and Comments on Section 346-347
  • 1957; ABA Section of Taxation Advisory Group. Problems Considered and Recommendations made with respect to Corporate Distributions and Adjustments
  • 1957; ABA Section of Taxation Advisory Group. Miscellaneous Papers
  • 1957; ABA Section of Taxation Subchapter C Advisory Committee, Section 301, drafts, comments and statements
  • 1956-1957; ABA Section of Taxation Subchapter C Advisory Group, Section 305
  • 1957; ABA Section of Taxation Subchapter C Advisory Committee. Sections 302 and 318, drafts, comments and statements [folder 1 of 2]

Box 116:

  • 1957; ABA Section of Taxation Subchapter C Advisory Committee, Sections 302 and 318. [folder 2 of 2]
  • 1957; ABA Section of Taxation Subchapter C Advisory Committee, Section 318, drafts
  • 1957; ABA Section of Taxation Subchapter C Advisory Committee, Sections 346-371 [2 folders]
  • 1957; ABA Section of Taxation Subchapter C Advisory Committee, Sections 381-382
  • 1957; ABA Section of Taxation Subchapter Advisory Committee, Reorganization materials, Section 346 and mailing list

Box 117:

  • 1957; ABA Section of Taxation Subchapter C Advisory Committee Group Report
  • 1958; ABA Section of Taxation Subchapter C Advisory Group
  • 1974; ALI-ABA Conference on Employee Benefit Plans
  • 1957; ALI [American Law Institute], Corporations Reorganizations [drafts]
  • 1957; ALI, Federal Income, Estate and Gift Tax. Projects: 199, 202, 204

Box 118:

  • 1957; ALI, Federal Income, Estate and Gift Tax, Projects: 205-209, 211-215
  • 1957-1957; ALI, Federal Income, Estate and Gift Tax, Project: 216-221, 224
  • 1957; ALI, Federal Income, Estate and Gift Tax Project. Discussion Draft No. 15
  • 1958; ALI, Federal Income, Estate and Gift Tax Project. Memoranda for Discussion, Drafts Nos. 16A, 16D, 16E, 16F, 16G, 16H. Unifying Reorganizations, Attribution of Stock Ownership, Stock Bailouts, Problems of Debt in Subchapter C, Treatment of Multiple Corporations, Complete Liquidations and Collapsible Corporations [3 notebooks]

Box 119:

  • 1960; ALI, Federal Income, Estate and Gift Tax Project. Discussion Draft Nos. 19-20. Capital Gain Studies: Issues of Capital Gains Classification Considered in the Light of Basis Policies; Problems in Capital Gain Classification [Confidential, 2 notebooks]
  • 1951; ALI, Federal Income Tax Statute, Tentative Draft No. 4
  • 1952; ALI, Federal Income Tax Statute, Discussion Draft No. 5 [Confidential]

Box 120:

  • 1976-1977; Association of American Law Schools. Congressional Aides. ABA-Atlanta
  • 1973; Chesapeake Tax Conference1968; Clover-Milgraum Real Estate Matter
  • 1970; 1720-1979 Bank en Assurantie Associatie N.V. Worldwide. [Commemorative book of the company]
  • 1967-1969; Cohen Chronological File [4 folders]

Box 121:

  • 1967-1969; Cohen Chronological File [2 folders]
  • n.d.; Cohen Files Indexes1929,
  • 1936; Cohen Personal Exams and Papers
  • 1973-1975; Commission on Private Philanthropy [2 folders]

Box 122:

  • 1973-1975; Commission on Private Philanthropy [3 folders]
  • 1967; Computers and the Law. Law Games
  • 1963-1968; Computers-Law School

Box 123:

  • 1967; Computers Print-outs
  • 1965-1966; Computer Research. Correspondence
  • 1967; Computers-Seth Sprague Educational and Charitable Foundations. Tape Rentals and Computer Time
  • 1967; Computers-Substantive Tax Reform of ABA
  • 1969; Computers-UVA-Law School
  • 1973; Connecticut Public Expenditure Council. 31st Annual Meeting, Federal Tax Reform, Issues and Impact
  • 1974-1975; Department of the Treasury News: oil, financial institutions, income taxes, etc.
  • 1967; Effect on Revenue & Percent of Returns with Standard Deductions. For various changes in definition of itemized and standard deductions nationwide basis. AGI Group
  • 1973; Estate Planning Conference. NYC Legacy Development Committee, United Jewish Appeal
  • 1974; Estate Planning Seminar at Alma College, Mich.
  • 1976; Estate Planning Seminar, University of Richmond

Box 124:

  • 1974; Federal Elections Campaign
  • 1973; Federal Executive Institute Speech
  • n.d.; Federal Non-Recurring Forms 1000-7004

Box 125:

  • 1942-1950, 1951-1954, 1956-1957; Federal Tax Forms [4 folders]
  • 1973; First Annual Estate Planning Seminar Speech

Box 126:

  • 1965; Indiana Broadcasting Co. v. Commissioner of Internal revenue [2 folders]
  • 1954-1955; IRS, Income Tax Regulations, Subchapter C, ESC comments
  • 1959-1965; Irving Trust Company Lease Financing
  • 1973-1974; Miscellaneous Papers

Box 127:

  • 1976; Miscellaneous Papers
  • 1973-1974; Miscellaneous Speech Materials
  • 1955-1974; National Association of Investment Companies [NAIC] Regulations and Correspondence
  • 1952; NAIC-Deficit Corporations. Memoranda, correspondence and miscellaneous papers
  • 1952-1954; NAIC, Proposed Amendments to Internal Revenue Code concerning Long-Term Capital Gains of Regulated Investment Companies. Supplement Q. Drafts and memos to Treasury Department [2 folders]

Box 128:

  • 1955; NAIC, Regulations
  • 1974; National Association of Manufacturers. Panel on Taxation Committee
  • 1970; NFL [National Football League]-AFL [American Football League] Constitution and By-Laws Drafts
  • 1967-1968; NFL-AFL Correspondence
  • 1967; NFL-AFL, Drafts of Joint Agreement and Supplement Agreements
  • 1967; NFL-AFL, Fiscal Agency Agreement Drafts
  • 1967; NFL-AFL, Interim Constitution Drafts
  • 1967-1968; NFL-AFL, Merger: memoranda, notes, drafts

Box 129:

  • 1967-1970; NFL-AFL, Constitution and By-Laws of NFL Miscellaneous Documents [2 folders]
  • 1967; NFL-AFL, Miscellaneous Documents
  • 1967; NFL-AFL, notes, statements, time and disbursements
  • 1975; National Tax Association [NTA], Integration of the Corporate and Shareholder Income Tax
  • 1968; Neu Foundation, Hugo and Doris
  • 1967-1968; Neu, Hugo Estate Plan

Box 130:

  • n.d.; Neu, Hugo Index Files
  • 1968; Neu, Hugo Miscellaneous Papers
  • 1974; New York Bar Association: "Tax Revision, Rhetoric and Reality"
  • 1968; New York University Tax Institute, 27th Annual Institute on Federal Taxation
  • 1965; Pollack, Milton (World Trade Center Reports)
  • 1963-1965; Pollack Industrial Corporation

Box 131:

  • 1974; Reserve City Bankers-NYC, Speech
  • 1971; Steel Task Force. Summary of Steel Report
  • 1973; Southeastern Association of Tax Administration
  • 1972; United States Trust Company. Trust Provisions, Will Provisions
  • 1973; United States Trust Company Speech
  • 1974; University of Pennsylvania Tax Conference
  • 1964-1965; UVA Law School Miscellaneous Papers
  • 1964-1979; UVA Miscellaneous Correspondence

Box 132:

  • 1964-1965; UVA, Will of Mr. Moyston. Financial Statements, Memoranda of Law
  • 1964-1965; UVA, Will of Mr. Moyston Correspondence
  • 1965-1966; Whitney re College InnTwo cartons containing computer cards, some batches titled Penal Code, Virginia Constitution

Series VIII: National Association of Investments Companies and Investment Company Institute

Box 133:

  • 1949-1962; National Association of Investment Companies (NAIC) [2 folders]
  • 1955-1958; NAIC-Annual Reports
  • 1956; NAIC-Appreciated Assets Companies
  • 1957-1961; NAIC-"Attorney's Booklet". Tax Exemption-Audit for Fiscal Year
  • 1945-1946; NAIC-Capital Gains Dividends Paid to Non Resident Aliens; Dividend Accrual; Ruling re Time of Accrual Dividends

Box 134:

  • 1949-1957; NAIC-Constructive Distribution of Capital Gains
  • 1952-1957; NAIC-Constructive Distribution of Capital Gains Drafts
  • 1944-1960; NAIC-Constructive Distribution of Capital Gains Correspondence [3 folders]

Box 135:

  • 1946-1958; NAIC-Deductability of Stamp Tax
  • 1958-1964; NAIC-Documentary Stamp Tax-Unit Investment Trust
  • 1959-1969; NAIC-Effect of Legislative Activities
  • 1956-1963; NAIC-Estate and Gift Tax Valuation of Open-end Company Shares Drafts
  • 1962; NAIC-Estate and Gift Tax Valuation of Open-end Company Shares. Miscellaneous
  • 1956-1958; NAIC-Excise Taxes. Excise Tax Technical Changes Commission Reports and Hearings
  • 1954-1960; NAIC-Executive Committee Meetings Correspondence [2 folders]

Box 136:

  • 1954-1960; NAIC-Executive Committee Meetings Correspondence [2 folders]
  • 1952-1964; NAIC Extra Copies [3 folders]

Box 137:

  • 1956-1959; NAIC-Federal Documentary Stamp Taxes
  • 1956; NAIC-Federal Stamp Tax Amendments Correspondence
  • 1956-1965; NAIC-Federal Stamp Tax Correspondence [3 folders]

Box 138:

  • 1956-1965; NAIC-Federal Stamp Tax Correspondence [2 folders]
  • 1958-1962; NAIC General Correspondence [3 folders]

Box 139:

  • 1958-1962; NAIC General Correspondence [2 folders]
  • 1950-1951; NAIC-Hoffinger's Notes and Memos
  • 1959-1969; NAIC-Individual Pension [2 folders]

Box 140:

  • 1959-1969; NAIC-Individual Pension [3 folders]
  • 1953-1960; NAIC-Individual Pensions Correspondence [2 folders]

Box 141:

  • 1958-1959; NAIC-Letter of February 10, 1959 to Lindsay. Drafts and exhibits
  • 1957-1962; NAIC-Lobbying Activities
  • 1962; NAIC-ICI; Material dealing with proposed capital gains exemption for variable annuity reserves
  • 1961-1962; NAIC Memoranda
  • 1953-1956; NAIC Mimeographed Copies [3 folders]

Box 142:

  • 1954-1959; NAIC-Municipal Bond Fund [3 folders]
  • 1952-1961; NAIC-New York State
  • 1953-1955; NAIC-New Jersey Franchise Tax
  • 1954-1960; NAIC-Optional Stock Dividends (Valuation under 1954 Code) Correspondence
  • 1954-1964; NAIC-Pass Through of Foreign Tax Credit

Box 143:

  • 1958-1961; NAIC-Real State Investment Trusts Correspondence. Prospectus of Trusts
  • 1955-1956; NAIC-State Taxation of Capital Gains Dividends. American Business Shares. Selected American Shares
  • 1954-1956; NAIC-State Taxation of Capital Gains Dividends. Chemical Fund. Massachusets Investors Growth Fund
  • 1954-1966; NAIC-State Taxation of Capital Gains Dividends Correspondence
  • 1955-1956; NAIC-State Taxation of Capital Gains Dividends. Group Securities
  • 1958; NAIC-State Taxation of Constructive Distribution of Capital Gains Correspondence
  • 1960-1961; NAIC Survey. Drafts
  • 1955-1960; NAIC Survey [2 folders]

Box 144:

  • 1955-1963; NAIC Survey [2 folders]
  • 1957-1962; NAIC Texts and Pamphlets
  • 1955; NAIC-Variable Annuities. Drafts
  • 1954-1965; NAIC-Variable Annuities Correspondence and Extra Copies [2 folders]

Box 145:

  • 1954-1965; NAIC-Variable Annuities Correspondence and Extra Copies [2 folders]
  • 1954-1955; NAIC-Variable Annuities Statements and Memoranda
  • 1959; NAIC-Virginia License. Supreme Court Opinions
  • 1961-1962; NAIC-Withholding on Dividends. Clippings re Mr. Cohen statement
  • 1960-1961; NAIC-Withholding on Dividends Correspondence [folder 1 of 2]

Box 146:

  • 1960-1961; NAIC-Withholding on Dividends Correspondence [folder 2 of 2]
  • 1950; NAIC-Withholding on Dividends Legislation. Correspondence
  • 1961-1962; Investment Company Institute (ICI)-Account Numbers and Information. Miscellaneous Papers
  • 1960-1966; ICI-Account Numbers and Information Reporting [2 folders]
  • 1967-1968; ICI-Amendments. Client Releases. Act of 1967
  • 1964-1966; ICI-Annuities for Employees of Philantropies and Schools. Correspondence
  • 1965; ICI-Application to Internal Revenue Service for Determination Letter Approving Proposed Amendments to Retirement Plan for Self-Employed Individuals

Box 147:

  • 1965-1966; ICI-Average Cost Basis for Withdrawal Plans. Correspondence
  • 1964; ICI-Bank Common Trust Funds
  • 1964; ICI-Bank Common Trust Funds. Blue Sky Memorandum
  • 1961-1966; ICI-Bank Common Trust Funds. Correspondence [2 folders]

Box 148:

  • 1963-1965; ICI-Bank Common Trust Funds Drafts [2 folders]
  • 1963-1964; ICI-Bank Common Trust Funds General Papers [2 folders]
  • 1965; ICI-Bank Common Trust Funds. Legislative History of the Glass-Steagall Act
  • 1938-1963; ICI-Bank Common Trust Funds Miscellaneous Papers

Box 149:

  • 1962-1963; ICI-Bank Common Trust Funds Samples
  • 1963; ICI-Bank Common Trust Funds. Securities Acts Amendments of 1963
  • n.d.; ICI-Bills [lists]
  • 1959-1962; ICI-Canada. Financial Statements of Canadian and South African Companies [2 folders]
  • 1962; ICI-Canada Miscellaneous

Box 150:

  • [1962]; ICI-Canada. Foreign Agents Registration
  • 1962-1964; ICI-re Canadian Investments Companies. Drafts, memoranda, correspondence (2 folders)
  • 1965-1967; ICI-Charitable Remainders. Correspondence, notes, drafts
  • 1963-1970; ICI Correspondence [2 folders]

Box 151:

  • 1989; ICI-David Silver-Vine
  • 1954-1988; ICI-Div. Reinv. Plans of Close-ends [2 folders]
  • 1962; ICI-drafts
  • 1956-1962; ICI-Estate and Gift Tax Valuation of Open-end Co. Shares, correspondence [2 folders]
  • 1962; ICI-Hardwick Testimony for 13 Foreign Investment Companies
  • 1963; ICI-H.R. 8000-Interest Equalization Tax

Box 152:

  • 1985-1989; ICI-Indexing
  • 1956-1959; ICI-Individual Pensions. Miscellaneous
  • 1989; ICI-IRA Savings
  • 1957-1961; ICI Miscellaneous [2 folders]

Box 153:

  • 1963-1965; ICI Miscellaneous Papers [2 folders]
  • 1988-1990; ICI Miscellaneous Papers [3 folders]

Box 154:

  • 1988-1990; ICI Miscellaneous Papers [2 folders]
  • 1989; ICI-Multiple Class Close-end Funds
  • 1963; ICI-Plans of Individual Pensions
  • 1988; ICI-Prorating Ruling Request 3/14/1988
  • 1959-1963; ICI-Release File. News, bulletins, memos [folder 1 of 3]

Box 155:

  • 1959-1963; ICI-Release File. News, bulletins, memos [2 folders]
  • 1964-1966; ICI-Report on Study of Management Fees of Open-end Investment Companies [2 folders]
  • 1967; ICI-Retirement Plan. Application to IRS for Determination Letter re Amendment of January 27, 1967. Bound File
  • 1968; ICI-Retirement Plan. Correspondence, clients papers, notes and drafts
  • 1988; ICI-SEC (Securities and Exchange Commission) Advertising Rules
  • 1962; ICI-State Taxation of Investment Companies and Underwriters

Box 156:

  • 1964-1965; ICI-Switching (Exchanges to Obtain Short-Term Capital Loss). Correspondence
  • 1989; ICI-TIAA-CREF [2 folders]
  • [1965-1968]; ICI-Valuations
  • 1964; ICI-Variable Annuities
  • 1980-1981; ICI Variable Annuities
  • 1962; ICI-Withholding on Dividends Drafts

Box 157:

  • 1961-1963; ICI-Withholding on Dividends General Correspondence [4 folders]
  • 1959-1962; ICI-Withholding on Dividends Legislation

Box 158:

  • 1961-1962; ICI-Withholding on Dividends. Memoranda and intra-office correspondence
  • 1962; ICI-Withholding on Dividends Newspaper Articles
  • 1961-1962; ICI-Withholding on Dividends. Public Statements and press releases
  • 1962; ICI-Withholding on Dividends. Statements by Members of Congress
  • 1959-1961; ICI-Withholding on Dividends Statistical Data
  • 1961; ICI-Withholding Tax on Interest and Dividends. Statements before House Ways and Means Committee
  • 1962; ICI-Withholding Tax on Interest and Dividends. Statements before Senate Committee [folder 1 of 2]

Box 159:

  • 1962; ICI-Withholding Tax on Interest and Dividends. Statements before Senate Committee (folder 2 of 2)
  • 1988-1989; ICI-12(b) (1) Sales Charges
  • 1987-1988; ICI-67 (c)
  • 1988; ICI-401 (k)-Hardship Requests1989; ICI-851 (g) (Designated Hedges)
  • 1988; ICI-852 (b) (3) (c)-Request for Reps. 10/10/1988
  • 1989; ICI-852 (c)-Sam Thompson1984-1990; Miscellaneous Papers [2 folders]
  • 1968-1969; NYU Institute on Federal Taxation-Advisory Committee1601963; New York Stock Exchange. Capital Gains Tax
  • 1959; New York State Income Tax Study
  • 1949; Sullivan & Cromwell (S & C) Miscellaneous Papers
  • 1941-1951; S & C: Broad St. Investing Co.; NAIC Miscellaneous; Investment Trust Group-Federal Taxes1954-1955; S & C: Bullock Canadian Fund Correspondence
  • 1951-1953; Thesis on Federal Taxation on Investment Companies
  • 1959; Ways and Means Committee General Tax Revision Bound File
  • 1959-1960; Ways and Means Committee General Tax Revision of 1959 Correspondence
  • 1959; Ways and Means Committee-General Tax Revision of 1959 Notes and Drafts
  • 1961; United States of America before the Securities and Exchange Commission in the matter of The Prudential Insurance Company of America File No. 812-1386 (Investment Company Act of 1940)Computer Statistical Data. [in shelves]

Photographs

  • 1969; Brown, George Arthur [Director of the Bank of Jamaica]
  • n.d.; Cohen, Edwin S. as a young boyn.d.; Cohen, Edwin S. [Libel Show?]
  • 1973; Cohen, Edwin S. with unidentified person [maybe David M. Fish?]
  • 1970; Cohen, Edwin S. as Assistant Secretary of the Treasury for Tax Policy
  • 1969; Seaga, Edward Phillip George [Minister of Finance and Planning, Jamaica]
  • 1969; Shearer, Hugh Lawson [Prime Minister of Jamaica]

Associated People

Use Policy

Access There are no restrictions.
Use Restrictions There are no restrictions.
Preferred Citation

Papers of Edwin S. Cohen, MSS 87-4, Box Number, Special Collections, University of Virginia Law Library

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