Collection Summary

Creator: Cohen, Edwin. S.
Title: Addendum to the Papers of Edwin S. Cohen [a]
Accession: MSS 87-4a
Parent Collection: The Papers of Edwin S. Cohen
Description: 28 boxes (12 linear ft.)
Location: This collection is stored offsite. Please contact Special Collections before your visit to ensure your papers are available.
Photograph Collection: View 1 digitized photographs
Digitized Content: 1 objects
Use Restrictions: There are no restrictions.

Collection Description & Arrangement

This addendum to the Papers of Edwin S. Cohen was received in April of 2006 after Prof. Cohen’s death.It consists primarily of Investment Company Institute files.There are also some University of Virginia School of Law School related files, student notebooks and memorabilia.

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 2006
Donor Information These files were a gift of Edwin S. Cohen.

Content List

Box 161:

  • 1989; ICI [Investment Company Institute] – Annual Meeting.
  • 1988-1991; ICI – Audit Letters.
  • 1987-1988; ICI – “Backup Withholding”. [Memoranda]
  • 1982; ICI – Banker’s Acceptances – Section 116. [Re: proposed regulations relating to the partial extension of dividends and interest from gross income]
  • 1987; ICI – Blue Book for 1986 Tax Reform Act
  • 1983; ICI – Business Development Companies - §260A
  • 1990; ICI – Capitalization of Expenses
  • 1976, Jan. 22; ICI – re “Changes in the Federal Income Tax Laws to Make Possible the Creation of Regulated Investment Companies to Invest in Tax Exempt State and Local Bonds and Broaden the Market for Such Bonds”, Statement by Robert L. Augenblick on behalf of ICI before Committee on Ways and Means.                                                                       
  • 1984; ICI – Christoffersen Case.  [Arthur L. Christoffersen and Theresa A. Christoffersen v. USA.  Petition for Rehearing in Blanc under Circuit Rule 16.  Briefs]
  • 1959; Compendium paper.  [“Tax Revision Compendium.    Compendium of papers on broadening the Tax Base.  Submitted to the Committee on Ways and Means in connection with the panel discussions on the same subject to be conducted by the Committee on Ways and Means beginning November 16, 1956. Vol. 3. Regulated.                      
  • 1982; ICI – Corporate Takeovers Hearings.  [Statement of Edwin S. Cohen before the House Judiciary Committee]                              
  • 1988; ICI – Dividend Investment Plans. [Memoranda, printed materials].  [2 folders]                                       
  • 1988; ICI – Dividend Reinvestment Plans.  Close-end Dividend Reinvestment Plans.                              

Box 162:

  • 1988, Jan – May; ICI – Div. [Dividends] Paid Ded. Deductions] on Redemptions.  [Memorandum of Edwin S. Cohen of 5/6/88 re I. R. C. §562 (c), drafts, printed materials.]
  • 1984, Sep. 26; ICI – Drafts of Amendments to I. R. C.  [Internal Revenue Code Provisions Relating to Regulated Investment Companies].                                         
  • 1986; Drafts and notes. [re Redemption Expenses?]
  • 1985; ICI – Exclusion – Schmitt Bill.  [File includes 1982 statements before the Subcommittee on Taxation and Debt    Management and the Subcommittee on Savings, Pensions and Investment Policy from William M. Tartikoff (ICI);      John E. Chapoton (Assistant Secretary for Tax Policy); Senator Harrison Schmitt; Edward A. Sprague (Tax Foundation, Inc.); David G. Raboy (Institute for Research on the Economics of Taxation); American Bankers Association; Securities Industry Association; Steven P. Jobs (Apple Computer, Inc.); Thomas A. Durkin (National Consumer Finance Association); Joseph N. Cugini (Credit Union National Association); National Association of Mutual Savings Banks; Raymond A. Kennedy (National Retail Merchants Association and American Retail Federation);  S.2214 Bill].                                                                  
  • 1986; ICI – Expense Deductions.  Correspondence, memoranda and drafts.                                                      
  • 1986; ICI – FIRPTA [Foreign Investment in Real Property Tax Act].  [Memorandum and printed materials].                                               
  • 1984-1993; ICI – [Foreign Currency Gain].  Memoranda and printed materials.                                      
  • 1984; ICI – Foreign Exchange.  [Memorandum re Mutual Fund Foreign Currency Transactions]                                   

Box 163:

  • 1975-1976, 1981; ICI – “Form 1099L”.  [U.S. Information Return for Distributions in Liquidation During Calendar Year and 1981 IRS Instructions for Forms 1096 and 1099L].                                      
  • 1985-1990; ICI – General (No Tax).  [Memoranda, reports some correspondence].                                           
  • 1987-1988; ICI – General Utilities.  [Memorandum re Application of General Utilities Repeal to RICs that Fail Subchapter M; drafts].                                         
  • 1983, 1989; ICI – Holding Period. [Capital Gains Tax].
  • 1981-1984; ICI – HUD [Housing and Urban Development] Project Notes.  [Correspondence, memoranda, drafts].                                            
  • 1976-1982; ICI – HUD Project Notes Documents. [Includes Cohen Statement on behalf of the ICI regarding Withholding Tax on Interests and Dividends, and Mutual Funds for State and Local Government Funds: 6/7/1976; bills, memoranda, Treasury News, data].  [2 folders]                                        
  • 1981, Jul. – Aug. 1982; ICI – HUD Project Notes. Documents                          
  • Drafts of memoranda of proposed amendments relating to exempt-interest dividends by regulated investment companies].                                          

Box 164:

  • 1979-1982; ICI – HUD Project Notes.  Miscellaneous printed materials.           
  • 1981; ICI – HUD Project Notes.  Draft Memo of November 9, 1981 to IRS. [Memorandum re Flow-Through to Shareholders of Regulated Investment Companies of Tax-Exempt Interest on Housing Project Notes Under Internal Revenue Code §852 (b) (5)].                                      
  • 1983; ICI – Indexing.  Canadian Index Plan.
  • 1978-1979, 1985, 1991, 1993; ICI – Indexing - Correspondence [and memoranda, Cohen’s Statements before the Committee on Finance on behalf of ICI].                                         
  • 1978-1979, 1985; ICI – Indexing – Documents.
  • 1985, 1992; ICI – International Tax Issues.  [Memoranda re Foreign Currency Transactions, Form Release to Portfolio Interest, IRS Form 1042s and Taxable Interest Dividends, Treasury International Capital Reporting System and Treasury Foreign Currency Reporting System, Proposed Repeal of the “80-20 Rule”].             
  • 1984-1985; ICI – International Tax Issues.  [Memoranda re Non Resident Alien Withholding and Foreign Currency Transactions; printed materials].                                

Box 165:

  • 1979, 1981; ICI – IRA [Individual Retirement Accounts].  Bills: JCS-5-81; JCS-17-81; S.12, 97th Cong. 1st Sess. (1981); S. 24, 97th Cong. 1st Sess. (1981); S. 243, 97th Cong. 1st Sess. (1981); H. R. 1699, 97th Cong. 1st Sess. (1981); H. R. 3215 97th Cong. 1st Sess. (1981); H. R. 628 96th Cong. 1st Sess. (1979).                            
  • 1980, Jul – Sep.; ICI – IRA. Drafts of bills.
  • 1985, June 14; ICI – IRA Capital Formation.  David Silver [President of ICI] Testimony before the Committee on Ways and Means.                                      
  • 1989, Mar. 30; ICI – [IRA Meeting of March 30, 1989  working papers.  [Copies of ICI memoranda dated 1985-1988]                                      
  • 1984; ICI – IRA 401 (k).  [IRS Publication 590 (rev. Nov. 1984); Retirement Equity Act of 1984; memoranda, some printed materials].                                             
  • 1985, Jan. – Jun.; ICI – IRA 401 (k).  [Memoranda, drafts of pension legislation; “IRAs: The People’s Choice”. A Briefing for the House Ways and Means Committee: 5/13/1985; Report of the Chairman of the Federal Legislation Committee to ICI’s Board of Governors: 5/18/1985; ICI Letter to President Reagan concerning Cutback in IRA Program: 5/25/1985; ICI Testimony on Tax Reform and Capital Foundation before the Committee on Ways and Means: 6/14/1985]                                 
  • 1985, Jun. – Jul.; ICI – IRA 401 (k).  [Memoranda; transcript of testimony of David Silver before the Subcommittee on Select Revenue Measures: 6/6/1985; draft of legislation to improve adequacy: 7/31/1985                                                

Box 166:

  • 1985, 1987; ICI – IRA 401 (k).  [Memoranda, Statement of Frank S. Swain, U. S. Small Business Administration before the Subcommittee on Social Security and the Subcommittee on Oversight of the Committee of Ways and Means: 9/6/1985; Statement of Catherine L. Heron, Associate General Counsel for Tax of ICI before the Committee on Ways and Means: 9/6/1985; printed materials].                                        
  • 1981-1984; ICI – IRAs Correspondence and Memos. [Memoranda, correspondence, statements of Edwin S. Cohen (1/29/1980); John F. Cogan, Jr. (6/30/1980) re: Savings and retirement income of 1981; newspaper articles].  [2 folders].                                         
  • 1979-1983; ICI – IRAs Documents. [Press releases; descriptions of tax bills; statements of Senator Thomas F. Eagleton before Subcommittee on Taxation and Debt Management; Gil Thurm, Vice-president and Legislative Counsel, Government Affairs on behalf of the National Association of Realtors on S. 246 (10/31/1979), Clyde Choate on behalf of the Texas Credit Union League, Credit Union National Association on 10/31/1979; testimony of C. C. Hope, Jr. and Jerry L. Jordan on behalf of the American Bakers Association on S. 246; statement of Lloyd S. Bowles on behalf of the U. S. League of Savings Associations; Summary of statement of Margaret Cox Sullivan, President of Stockholders of America, Inc.; statement of C. W. Wood, Jr. on behalf of the Committee of Publicly Owned Companies (7/31/1980); statement of John E. Chapoton, Assistant Secretary of the Treasury for Tax Policy (12/4/1981); some notes and drafts; White House Press Release on “Tax Equity for Women” (10/4/1983)].                                                                                               

Box 167:

  • 1981-1982; ICI – IRAs Hearings.  [Press release, statement of David Silver on behalf of ICI before the Committee on Ways and Means (3/26/1981) and the Committee on Finance (519/1981); Testimony of Michael K. Evans of Evans Economics, Inc. before the Committee of Ways and Means; printed materials].                                              
  • 1982-1983; ICI – IRAs – H. R. 2000.  [A Bill to amend the Internal Revenue Code of 1954 to allow non deductible savings contributions to individual retirement accounts and individual retirement annuities.  Correspondence, memoranda and printed materials].                                                                                   
  • 1985-1986; ICI – IRAs Memoranda.  [File includes statement of David Silver, President of ICI before the Subcommittee on Savings, Pensions and Investment Policy (1/28/1986); Reform of Social Security. Programme for Action Presented to Parliament by the Secretary of State for Social Services by Command of her Majesty, December 1985; Comments on the IRA Document Prepared by Citizens for Tax Justice (5/13/1986); Report of the Chairman of the Federal Legislation  Committee to the Board of Governors of ICI (5/16/1986)].  (2 folders)                                              
  • 1980-1981, 1986; ICI – IRAs Notes and Drafts
  • 1988, March; ICI – IRAs and Savings.  [Memoranda,   witness list and statement of O. Donaldson Chapoton, Assistant Secretary for Tax Policy before the Senate’s Committee on Finance, 3/15/1988; printed materials].                                  

Box 168:

  • 1984, Sep. 27; ICI – IRS §403 (b) (7).  [Memoranda re Salary reduction agreements in Section 403 (b) (7).                                       
  • 1988 [1986-1987]; ICI – IRS §851 (b) (3) – Repeal on Change in §851 (b) (3).  [Memoranda, drafts].                                             
  • 1988, Apr. – Oct; ICI - IRS §851 (g). (Hedging). [Correspondence, drafts, memoranda].                                                     
  • 1992; ICI – IRS §852 (b) (3) (B).  [Capital Gains Proposals. Drafts].                                                      
  • 1988; ICI - IRS §852 (c).  [Memoranda re legislative history of 1942 Revenue Act including Cohen’s Statement        on behalf of ICI to the Committee on Finance, regarding Withholding of Tax on Interest and Dividends, and Mutual Funds for State and Local Government Bonds (6/7/1976); Statement of Robert L. Augenblick before the Committee on Ways and Means on behalf of ICI, regarding the provision of H. R. 11920 relating to Mergers Involving Regulated Investment Companies (3/29/1976)].                                              
  • 1989-1990. ICI - IRS §852 (c) (1).  [Proposed modification of §852 (c) (1)].                                           
  • 1953; ICI – IRS.  Internal Revenue Code as Amended to August 15, 1953 through Eighty Third Congress, First Session.  Income.  Estate and Gift. Excess Profits.  Income Tax Withholding. Employment and Other Principal Provisions. New York, Commerce Clearing House, 1953. [Printed sample].                                              
  • 1954, Aug. 10; ICI – Investment Company Act of 1940, as Amended August 10, 1954.  [Public-No. 768-76th Congress].  [H. R. 10005].  An Act to Provide for the Registration and Regulation of Investment Advisers, and other purposes.  [Printed copy]                              
  • 1980, Oct. 1; ICI – Investment Company Institute Certificate of Incorporation and By-Laws.                                                         

Box 169:

  • 1963-1964; ICI – Legislative Histories Printed Materials. [Copies].                                                
  • 1985; ICI – 1985 Legislation. [Memoranda and some   correspondence].                              
  • 1983; ICI – Market Discount.  [Memoranda]
  • 1981; ICI – Memoranda re Matters under Revenue Ruling 81-225.  [Memorandum of October 13, 1981; Preliminary Memorandum re Federal Income Tax Status of Individual Holders of Variable Annuity Contract Involving  Insurance Company  Segregated  Account Investing through Mutual Funds].                                                                   
  • 1991; ICI – Mergers of PHCOs into RICs. [Memoranda and notes].                             
  • 1981-1991; ICI – Miscellaneous Matters.  [ICI Memoranda, ICI reports, printed materials]  [2 folders].                                                     
  • 1980, Jan. 29; ICI – Mutual Funds.  Statement of Edwin S. Cohen on behalf of ICI before the Committee on Ways and Means.                                            
  • 1980, July 29; ICI – Mutual Funds. Statement of David Silver, President of ICI before the Committee on Finance.                                       
  • 1981, Feb. 14;  ICI – Mutual Funds. Statement of David Silver, President of ICI before the Subcommittee on Savings, Pensions and Investment Policy of the Committee on Finance.                                      
  • 1981, Mar. 26; ICI – Mutual Funds. Statement of David Silver, President of ICI before the Committee on Ways and Means.                                            

Box 170:

  • 1986-1987; ICI – New Code Section 67 (c) – Data. [Expense Deductions].                                                          
  • 1986-1988; ICI – New Code Section 67 (c). Correspondence and memoranda. [2 folders].                                                     
  • 1986, Oct. – Nov.; ICI – New Code Section 67 (c) – Drafts.
  • 1986; ICI – New Code Section. Section 67 (c) – Documents.  [Examples of contracts, ICI General Rules and Regulations].                                                      
  • 1986-1987; ICI – New Code Section 67 (c). Miscellaneous documents.  [2 folders].                                          

Box 171:

  • 1988 (1986-1987); ICI – New Code Section 67 (c).  [IRS Notice Regarding Funds Subject to Section 67 (c). Memoranda, drafts, printed materials].                                       
  • 1983; ICI – New York.  State Bar Association Subchapter M. [Re Regulated Investment Company Study and Report].                                      
  • 1983-1988; ICI – Options.  [Memoranda]
  • 1986-1990; ICI – “Pass-Through”.  [Memoranda]
  • 1988, Apr. 13; ICI – Pension Committee Meeting. [Documents].                       
  • 1984-1986; ICI – Pensions.  [Miscellaneous Memoranda to Pension Committee Members of ICI].                                        

Box 172:

  • 1988; ICI – Pensions. [Memoranda to Pension Committee Members of ICI].              
  • 1987-1988. ICI – Pensions. [Memoranda to Pension Committee Members of ICI].                                            
  • 1982-1983; ICI – Personal Holding Companies. [Memoranda, documents, drafts].     
  • 1988, 1990-1991; ICI – PFICs [Passive Foreign Investment Companies] Memoranda.                            
  • 1984-1986; ICI – Philadelphia Gear.  [Letters of Credit in Tax Exempt Bond Issues.  ICI Memoranda].                                             
  • 1983-1985; ICI – Reports to Tax Members. [Miscellaneous memoranda from ICI].    

Box 173:

  • 1985, July 10-11; ICI – Retirement Savings.  [Cohen’s Testimony before the Committee on Ways and Means; additional statements of Joe D. Heusi (Variable Annuity Life Insurance Co.); Association of Private Pension and Welfare Plans; Stanley C. Simon (The Southland Corporation); Harvey G. Smith (Sun Company, Inc.); Daniel I. Halperin (Professor at Georgetown University); John P. Thompson (The Southland Corporation); David Hurd (Association of Private Pension and Welfare Plans); Walter Holan (Profit Sharing Council of America); Cohen’s drafts and documents].                                
  • 1982-1984; ICI – Repurchase Agreements. Correspondence and memoranda.   
  • 1978-1983; ICI – Repurchase Agreements - Documents.
  • 1982; ICI – Repurchase Agreements. [Lists] of cases on Revenue Rulings].                                             
  • 1986; ICI – RICs [Regulated Investment Companies] – CPI [Consumer Price Index Future Contract]. §851 (b) (2).                             
  • 1988, 1990; ICI –RICs – Dividend Reinvestment – Close- end.                         
  • 1988, Feb. – Mar.; ICI – RICs – General Utilities Repeal Application.                                           
  • 1987-1988; ICI – RICs.  Minimum Excise Tax 4982.  [Memoranda].                          
  • 1986-1988; ICI –RICs. [Miscellaneous documents].
  • 1987-1988; ICI – RICs – “Short-Short” Test Repeal.

Box 174:

  • 1991; ICI – Rule 12b-1.  Correspondence and memoranda. [2 folders]                                           
  • 1980-1981; ICI – Savings Incentives.  Correspondence and documents.                                         
  • 1982; ICI – Savings Incentives and IRA.  Correspondence and documents.                                             
  • 1987; ICI –SEC Proposed Amendments to Rule 19b -1
  • 1985-1987; ICI – SEPs [Simplified Employee Pensions Plans] – IRA. Proposals                                              

Box 175:

  • 1985; ICI – SEPs – IRA Proposal.  [IRA Forms W-2 and W-2P Instructions; 1984 Form 1040; IRS Publication 590 (Rev. Nov. 84): Individual Retirement Arrangements; Form 1, 5305 SEP (Simplified Employee Pension – Individual Retirement Accounts Contribution Agreement); Instructions for Preparing 1984 Form 1040EZ and 1040A; Form W-2 Wage and Tax Statement 1984; Form W-3 Transmittal of Income and Tax Statements 1984; Form 5305 Individual Retirement Trust Account; Form 5305-A Individual Retirement Custodial Account; 1985 Form: 5498; Form 5306: Approval of Prototype or Employer Sponsored Individual Retirement Account; Form 5306-SEP: Approval of Prototype Simplified Employee Pension-SEP; Tax Reform Proposals: Pensions and Deferred Compensation, Aug. 5, 1985.                                          
  • 1983; ICI – Series Funds. [Memoranda and background documents].                                             
  • 1982; ICI – Small Business Development Company §851. [Correspondence and documents].                                                
  • 1981-1982; ICI – Small Business Investment Companies (SBICs).  [Correspondence and documents].                   
  • 1986- ICI – Spill-over Dividends.  Drafts and notes.
  • 1983; ICI – “Stabled” Stocks – H. R. 3475.  [Drafts, documents and some correspondence].                                               
  • 1991; ICI – Start Up Expense.  [Memoranda].

Box 176:

  • 1970, 1982; ICI – State and Local Tax.  [Copies of documents and memoranda]                 
  • 1983-1984; ICI – State and Local Taxes.  [Memoranda and documents].                                        
  • 1989; ICI – State Taxation.  [Virginia. Correspondence and memoranda].              
  • 1985, 1986; ICI – State Taxation.  [Memoranda].
  • 1983-1985; Stradles Options.  [Memoranda and correspondence].                    
  • 1984-1985; ICI – Subchapter M Amendments [of Internal Revenue Code re regulated investments companies. Memoranda, drafts, printed materials].  [2 folders].                                  

Box 177:

  • 1984-1985; ICI – Subchapter M Amendments [of Internal Revenue Code re regulated investments companies. Memoranda, drafts, printed materials].  [4 folders].                                           
  • 1984-1985; ICI – Subchapter M Amendments [of Internal Revenue Code re regulated investments companies.] Drafts.                                            
  • 1984; ICI – Subchapter M [of Internal Revenue Code] Miscellaneous documents and printed materials.  [2 folders].                                         

Box 178:

  • 1986; ICI – Subchapter M Amendments [of Internal Revenue Code] Miscellaneous documents.  [Statement of Dennis E. Ross, acting tax legislative counsel of the Department of the Treasury (1/31/1986); Statements of R. Donald Turlington, Barksdale Hortenstine, Sheldon I. Banoff, Esq., Martin D. Ginsburg, Joel Rabinowitz before the Subcommittee on Select Revenue Measure of the Committee on Ways and Means of the U. S. House of Representatives (6/9/1986)].                                                
  • 1981, Dec. 4; ICI – re S.1888, Relating to Variable Annuities. Statement of Edwin S. Cohen on behalf of ICI before the Senate Committee on Finance Subcommittee on Savings, Pensions and Investment Policy.                                     
  • 1983-1984, 1987-1988, 1991; ICI – Tax Agendas.  [Memoranda].                                                 
  • 1988, Apr. 13; ICI – Tax Committee Meeting [Documents].
  • 1982, May 21; ICI – “Tax Compliance Tax of 1982” H. R. 6300.  Statement of ICI to the Committee on Ways and Means”.                                          
  • 1986, Nov. 24-25; Tax Conference on the Tax Reform Act of 1986                                                
  • 1984-1985; ICI – Tax General.  [Memoranda, printed materials].                                         
  • 1986, ICI – Tax General.  [Memoranda, reports, printed materials].  [2 folders]                                      

Box 179:

  • 1987-1988; ICI – Tax General. [Memoranda, reports, printed materials].                   
  • 1989-1991; ICI – Tax General. [Memoranda, reports, printed materials].          
  • 1989-1990, 1992-1993; ICI – Tax Legislation.  [Memoranda, printed materials].                                                       
  • 1982, 1988; ICI – Tax-Managed Mutual Funds. [Memoranda]                          
  • 1984-1991; ICI – Tax Members General. [Memoranda]
  • 1983; ICI – Tax Shelters. [Memoranda]
  • 1991; ICI – [Tax Simplification Act of 1991]. Memorandum.                                               

Box 180:

  • 1985; ICI – Taxes. [Miscellaneous ICI Memoranda re taxes].  [2 folders]                                        
  • 1988; ICI – Taxes.  Memoranda to Tax Committee [Members].                         
  • 1982-1984; ICI – T-Bills Correspondence and Memoranda.
  • 1982-1984; ICI – T-Bills Documents.
  • 1983; ICI – T-Bills Drafts and Notes.
  • 1985; ICI – Technical Corrections Act of 1985.
  • 1987-1988; ICI – Technical Corrections.  [Memoranda re Technical Corrections to the 1986 Tax Reform Act, to the Technical Corrections Act of 1987; and proposed Amendments to the Technical Corrections Bill of 1988].                                                
  • 1989-1990; ICI – TIAA CREF [Memoranda].
  • 1983-1985; ICI – Treatment of Regulated Investment Companies.  [Memoranda].                                            

Box 181:

  • 1987; ICI – UITs [Unit Investment Trusts.  Memoranda]. [3 folders].                
  • [1977-1983]; ICI – UTIs – Documents

Box 182:

  • 1986-1987; ICI – UITs – Drafts
  • 1986-1987; ICI – UITs – [Cohen’s] Notes.
  • 1981, Apr. 16-22; ICI – Variable Annuity Contracts.  Form of Revenue Ruling filed with Memorandum of 4/20/1981. [Drafts and memoranda].                                      
  • 1986, 1989; ICI – Variable Annuities.  [Memoranda].
  • 1980, May 1; ICI – “Withholding of Dividends and Interest’.  Statement of Edwin S. Cohen on behalf of ICI before the Committee on Ways and Means.                         
  • 1976, Jun. 7; ICI – “Withholding of Tax Interest and Dividends, Mutual Funds for State and Local Government Bonds”.  Statement of Edwin S. Cohen on behalf of ICI before the Committee on Finance.                              
  • 1982, Mar. 12; “Withholding of Tax on Interest and Dividends’.  Statement of Edwin S. Cohen before the Committee on Finance.                               
  • 1982; Mar. 19; ICI – “Withhold tax Dividends and Interest”.  Statement of Edwin S. Cohen before the House Budget Committee Task Force on Tax Policy concerning the Treasury Proposal to Withhold Tax Dividends and Interest.                                             
  • 1982, Mar. 30; “Withholding of Tax on Dividends and Interest”. Statement of Edwin S. Cohen before the Committee on Ways and Means.                                                
  • 1976; ICI – Witness Statements before the House Committee on Ways and Means.  [Statements of Robert J. Birnbaum of the America Stock Exchange; William M. Goldstein, Deputy Secretary  of the Treasury;  Joseph W. Sullivan of the Chicago Board Options Exchange; Thomas J. Reese, Legislative Director of Taxation with Representation and Arthur Rosenberg].                                                         
  • 1985-1986; ICI – Yield Correspondence [and Memoranda].

Box 183:

  • 1985; ICI – Yield – Drafts and Notes.
  • 1980-1985; ICI – Yield Miscellaneous Documents.
  • 1973-1987; University of Richmond.  Miscellaneous Correspondence.                                           
  • 1985, Feb. – Apr.; UVA Law School – 37th Annual Virginia Conference on Federal Taxation, sponsored by the University of Virginia Tax Foundation.  [Planning committee meeting and brochure]                                         
  • 1979-1986; UVA Law School – Edwin S. Cohen Scholarship Fund.  [Correspondence].                                  
  • 1983; UVA Law School – Journal of Law and Politics.  [Correspondence].                                             
  • 1980-1981; UVA Law School – Law Class of 1936 Reunion on May 15-16, 1981.                                                    

Box 184:

  • 1982-1985; UVA Law School – Miscellaneous Matters. [Correspondence and Memoranda].  (2 folders)                                             
  • 1979-1985; UVA Law School - Miscellaneous Matters. [Correspondence re: course on “Sports and the Law”, includes correspondence with Bowie Kuhn, Commissioner of Baseball.]                                             
  • 1989; UVA Law School – Miscellaneous Matters. [Correspondence and memoranda re Virginia Tax Review and Alumni Association].                                                  
  • 1976-1985; UVA Law School – Miscellaneous Matters. [Letters of Recommendation, to and from.  Includes thank you notes from Supreme Court Justices Lewis F. Powell, Jr. and Sandra Day O’Connor].                                        
  • 1977-1978; UVA Law School – Summer School for Lawyers.  2nd and 3rd Summer School for Lawyers. [Brochure, memoranda, schedule, course descriptions].                                         
  • 1984; UVA Law School – 1984 Tax Bill.  [Correspondence and memoranda re University of Virginia Fraternity Renovation Program].                             
  • 1985, Oct. 18-19; UVA Law School. Tax Symposium.  A Program on Current Tax Reform Topics in Honor of Edwin S. Cohen upon His Retirement as Professor of Law. Papers.  Sponsored by the Virginia Tax Review Association in cooperation with the University of Virginia School Law.                                            

Box 185:

  • 1976-1977; UVA Law School – Virginia Law Review: “Reflections on the U. S. Progressive Income Tax: It’s Past and Present”.  [Reprint of article and congratulatory notes from readers].                                               
  • 1980-1983; UVA Law School – Virginia Tax Review. [Correspondence].                                               
  • 1924, 1943-1944; Cohen’s personal letters and [note from Roscoe Pound.  Photocopies].   
  • 1979-1981; C & B [Covington and Burling] Tax Group Luncheons.  [Memoranda].                                         
  • 1974-1975; [Cohen’s Chronological File. Office. [Miscellaneous correspondence from Edwin S. Cohen].                                                  
  • 1994; “A Lawyer’s Life: Deep on the Heart of Taxes”.  Correspondence.                                       
  • 1972-1976; Miscellaneous Matters.  [Cohen’s list of speeches and panel participation:
  • 1972-1976; Brookings Seminar handwritten notes: 1975]                                   
  • 1983, Jan. – Jul.;  “Ode to the Code”.  [Thank you notes]. Includes thank you notes from congressmen Bill Gradison, Bill Frenzel, Barber B. Conalde, Jr.; Senators: Carter T. Curtis (retired), Rusell B. Long and Bob Dole; United States Tax Court Judges: Herbert L. Chabot, Lapsley W. Hamlen, Jr., Theodore Tannenwald, Jr.; Glen L. Archer, Jr., Assistant Attorney General and many others from lawyers and friends].                                          
  • 1983, Jan. – Jul.; “Ode to the Code” Certificate of copyright registration; Cohen’s thank you notes.                                                         
  • 1983, Jan. 20; “Ode to the Code” or Four Hundred Fights at the Forum or What do you think your Spouse was doing on the first Monday night of the Month” by Edwin S. Cohen. Paper delivered by Cohen in commemoration of the 400th Paper at the Tax Forum.                                 
  • 1995, May 1; “Owed to the Code”.  Tax Forum No. 500 by Edwin S. Cohen.                      
  • 1991, Jul. 29; [“The Puzzling Dividend Paid Deduction or Sage’s Advice to the Chief Powhatan and the Jamestown Fund”.  Edwin S. Cohen Memorandum sent to James F. Malloy, Assistant Chief Counsel of the IRS].                            
  • 1985-1988;  Remarks to Hugo Neu (2/21/1985); Peter Faber (7/12/1987; Weaver Dunnan (11/10/1988); K. Martin Worthy (12/3/1990).                                           


  • Cohen, Edwin S. with Senator Russell Long and Mrs. Long. 1976  [Photographs cabinet].

Boxes 186-188:

Student notebooks:

  • Contracts, 1933
  • Agency, 1933
  • Common Law, 1934
  • Contracts, 1934
  • Equity, 1934
  • Persons, March 1934
  • Private Corporations, Sep. 1934
  • Real Property, 1934
  • Wills, 1934
  • Civil Procedure, 1935
  • Conflict of Law, 1935
  • Constitutional Law, Mar. 1935
  • Equity III, Sep. 1935
  • Sales 1935
  • Taxation, Oct. 1935
  • Legal History, Jan. 1936
  • Federal Procedure, Jan. 1936
  • Creditors Rights, Jan. 1936
  • Persons, Contracts, n.d.
  • Personal Property, n.d.
  • Torts, n.d.
  • Torts, n.d
  • Creditors Rights  (Not Cohen’s), n. d.
  • State Bar Coach Class, n. d.  belonged to LeRoy R. Cohen, Jr., Class of 1926.  (Edwin S. Cohen’s brother).
  • Printed Lecture by Professor Glenn on Trusts, December 9th, 1929


  • Legal Philosophy Examination Instructions (Mr. Stein), Saturday 28, 1966 and “blue book” examination of David H. Bamberger, Class of  1967.

Box 189:


  • Republican National Convention, Chicago, Ill. Memorabilia.  Invitation, ticket, medal ribbon.  July 1960
  • University of Virginia Law Class of 1936 Class Book 25th Class Reunion, Charlottesville, Virginia, June 2-3, 1961.
  • 1967 University of Virginia Graduation Exercises. The Lawn, Sunday, June 4, 1967.
  • Warren, William C. and Stanley S. Surrey,  Federal Estate and Gift Taxation.  Cases and Materials.  Brooklyn, The Foundation Press, 1961.
  • Four framed cartoons:

         “Our tax up yet?” By Kneedler
         “And the crowds gathered around the route…”      by Kneedler
         “I am happy to have each and every one………”     by Chuck Hobson
         "The Annual Law day Exam Grading Race"             by Jim Wrenn


Associated People

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