INVENTORY OF THE PAPERS OF
EDWIN S. COHEN
MSS 87-4
University of Virginia Law Library
Charlottesville VA 22903
434/924-3023
Processed by Cecilia Brown
1994
BIOGRAPHICAL SKETCH
Edwin S. Cohen was born in Richmond, Virginia, on September 27th, 1914. He grew up in that city and at age fifteen entered the University of Richmond. Three years later he entered law school at the University of Virginia where he was an excellent student and 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. For two terms he commuted from New York City to Charlottesville twice a month to teach a tax course. After the second course he was offered a visiting professorship, and a year later, an appointment to the faculty. In 1968 he was named to the Joseph M. Hartfield Chair.
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.
As a young tax lawyer in New York he was part of the Tax Forum, a group of junior tax lawyers that presented papers on tax subjects once a month. Later as a senior lawyer, he was a member of the Tax Club. His participation in the work of the ABA included membership in the Section of Taxation of which he became chairman in 1956 and member of the governing council in 1958. 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 1968-1971 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. In addition Cohen was a member of the American College Tax Counsel, American Judicature Society, D.C. Bar Association, New York State Bar Association, Order of the Coif, Raven Society, Phi Beta Kappa, Omicron Delta Kappa, Phi Delta Epsilon, Phi Epsilon Pi, among many others.
SCOPE AND CONTENT NOTE
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).
BOX LISTING
| Series I: Tax Reform Act of 1969 | |
| Box | Date and Content Description |
| 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 | |
| 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-Livestock | |
| 1969; TRA; Deductions and Exemptions-Personal | |
| 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) | |
| 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 | |
| 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 | |
| 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) | |
| 7 | 1969; TRA-General Approach (3-6 folders) |
| 8 | 1969; TRA, Hearings and Survey |
| 1969; TRA, Interest. IRS Budget | |
| 1969; TRA, Investment Credit (3 folders) | |
| 1969; TRA, Limits on Tax Preferences (LTP) | |
| 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 | |
| 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) | |
| 11 | 1969; TRA, Poverty Incentives (4 folders) |
| 1969; TRA, Professional Corporations. Press Releases of the Ways and Means Committee | |
| 12 | 1969; TRA, Railroad Car Amortization (2 folders) |
| 1969; TRA, Real Estate ( 4 folders). Real State Cabinet Committee on Construction. | |
| 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 Dividends | |
| 1969; TRA, Stock Redemptions. Subchapter S Corporations | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 18 | 1971; Depreciation-ADR [Asset Depreciation Range] System |
| 1971; Depreciation-ADR Basic Materials | |
| 1971; Depreciation Allowances Using ADR System (3 folders) | |
| 19 | 1971; Depreciation Allowances Using ADR (2 folders) |
| 1971-1972; Depreciation-Motion Picture Industry (3 folders) | |
| 1969; Depreciation Policy | |
| 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 | |
| 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 | |
| 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) | |
| 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) | |
| 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 1970 | |
| 1971; IRS Income Tax Returns. Individuals. Preliminary Statistics of Income | |
| 1969-1971; IRS-Law Enforcement | |
| 1969-1971; IRS- Manpower | |
| 1972; IRS Memos | |
| 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 | |
| 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 | |
| 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 | |
| 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) | |
| 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 | |
| 30 | 1969-1974; Pensions Vesting-Treasury Study (5 folders) |
| 31 | 1969-1970; Pensions. Welfare and Pensions Plans Disclosure Act working papers (6 folders) |
| 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) | |
| 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 | |
| 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 | |
| 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 | |
| 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) | |
| 37 | 1970; Segregated Schools. IRS Policy of Racially Discriminatory Private Schools (2 folders) |
| 1967-1972; Segregated Schools Tax Status basic materials | |
| 1968-1970; 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 | |
| 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) | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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) | |
| 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 1972 | |
| 1971; Tax Program: Treasury Proposals on International Taxation | |
| 45 | 1971; Tax Program (2 folders) |
| 1971; Tax Program Preliminary Briefing Book | |
| 1970-1973; Tax Reform (2 folders) | |
| 46 | 1970-1973; Tax Reform (4 folders) |
| 47 | 1972; Tax Reform: Memoranda and Materials (2 folders) |
| 1972; Tax Reform Miscellaneous Documents | |
| 1971-1972; Tax Reform Proposals other than Mills Bill | |
| 48 | 1972; Tax Shelters (2 folders) |
| 1969-1972; Taxation Meetings (3 folders) | |
| 1972; Telegrams | |
| 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. | |
| 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 | |
| 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) | |
| 52 | 1971; Bank Accounts: Policy Committee on Recordkeeping and Reporting by Financial Institutions (2 folders) |
| 1969-1970; Bank Accounts: Secrecy, Bilateral Assistance (3 folders) | |
| 53 | 1969-1970; Bank Accounts: Secrecy, Bilateral Assistance (2 folders) |
| 1970; British Tax Reform | |
| 1969-1972; Canada Tax Reform (3 folders) | |
| 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 | |
| 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) | |
| 56 | 1969-1972; DISC (5 folders) |
| 57 | 1969-1972; DISC (5 folders) |
| 58 | 1969-1972; DISC Basic Materials (5 folders) |
| 59 | 1972; DISC-GATT |
| 1972; 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. | |
| 60 | 1967-1972; Export Incentives (4 folders) |
| 1971-1972; Expropriation Losses. Cuba | |
| 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) | |
| 62 | 1970-1973; Foreign Trade General Documents (2 folders) |
| 1968-1972; GATT Border Tax Adjustments (2 folders) | |
| 1971-1973; German Tax Reform | |
| 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 | |
| 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 | |
| 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 | |
| 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) | |
| 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 | |
| 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 | |
| 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) | |
| 70 | 1972; U.S. Investments Abroad (1 folder) |
| 1969-1970; U.S. Possessions Tax Problems | |
| 1969-1971; Value Added Tax [VAT] (3 folders) | |
| 71 | 1969-1971; VAT (3 folders) |
| 1968-1969; VAT Denmark | |
| 1971-1972; VAT Miscellaneous Documents (2 folders) | |
| 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 | |
| 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 | |
| 74 | [1971]; ADR Comments A through Z (2 notebooks) |
| 75 | 1971; ADR Hearings. Transcript of Proceedings (3 books) |
| 1971; American Law Institute | |
| 1969-1972; Articles. Requests for magazines and some articles | |
| 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 | |
| 77 | 1969-1972; Invitations (4 folders) |
| 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 | |
| 79 | 1969-1972; Personal Correspondence (5 folders) |
| 80 | 1970-1971; Personal Correspondence. Outgoing Mail (5 folders) |
| 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 | |
| 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 | |
| 83 | 1970; Virginia Income Tax Commission |
| 1970-1971; Virginia Income Tax Commission Study Committee (2 folders) | |
| 84 | 1969; Capital Gains Briefing Book |
| 1969; Department of the Treasury General Briefing Manual | |
| 1970; Employee Benefits Briefing Book | |
| 85 | [1970]; Estate and Gift Tax Briefing Books (5 vols.) |
| 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 | |
| 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 | |
| 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) | |
| 89 | 1970; Members' Bill Briefing Book (Vol. 2) |
| 1969; North Atlantic Council Meeting Briefing Book | |
| 1969; Private Foundations Briefing Book | |
| 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 | |
| 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 | |
| 92 | 1969; Tax Reform Studies and Proposals Briefing Books (2 notebooks) |
| 93 | 1969; Tax Reform Proposals. General and Technical Explanation (2 vols.) |
| 94 | 1969; Tax Reform Act. Accumulation Trusts and Grantor Trusts. Multiple Corporations. Stock Dividends Briefing Book |
| 1969; Tax Reform Act. Amendments and tentative drafts | |
| 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 | |
| 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. | |
| 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 Material | |
| 1968; Travel Tax, etc. Proposals Briefing Book | |
| 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 | |
| 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) | |
| 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 | |
| 101 | 1971; ESC [Edwin S. Cohen] Miscellaneous Papers] |
| 1969-1972; Estate and Gift Taxes | |
| 1972; Fort Sam Houston | |
| 1969-1973; International Fiscal Association (2 folders) | |
| 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 | |
| 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 | |
| 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 | |
| 105 | 1972; Tax Laws Revision. Miscellaneous Documents (2 notebooks) |
| Series VI: Speeches File | |
| 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) | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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) | |
| 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. | |
| 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 | |
| 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 | |
| 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) | |
| 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 | |
| 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 | |