DOCSLIB.ORG

Internal Revenue Bulletin No

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Internal Revenue Bulletin No Internal Revenue Bulletin No. 1998–24 bulletin June 15, 1998 HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. INCOME TAX EMPLOYMENT TAX Rev. Rul. 98–29, page 4. Announcement 98–48, page 6. LIFO; price indexes; department stores. The April 1998 Rev. Proc. 98–26, 1998–13 I.R.B. 26, relating to the specifi- Bureau of Labor Statistics price indexes are accepted for cations for filing Form W–4, Employee’s Withholding use by department stores employing the retail inventory Allowance Certificate, magnetically or electronically, is and last-in, first-out inventory methods for valuing invento- corrected. ries for tax years ended on, or with reference to, April 30, 1998. ADMINISTRATIVE Announcement 98–51, page 7. The Service is requesting comments from the public on the EXEMPT ORGANIZATIONS following proposed new forms and instructions; Form W–8, Announcement 98–52, page 37. Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding; Form W–8A, Foreign Persons’ Claim The organization Youth Today Leaders Tomorrow, Inc., of Income Effectively Connected With the Conduct of a Golden Valley, MN, no longer qualifies as an organization to Trade or Business in the United States; Form W–8B, Certifi- which contributions are deductible under section 170 of the cation for United States Tax Withholding for Foreign Govern- Code. ments and Other Foreign Organizations; and Form W–8C, Certificate of Foreign Intermediary, Foreign Partnership, and Announcement 98–53, page 37. Certain U.S. Branches for United States Tax Withholding. A list is given of organizations now classified as private foun- Prior versions of the forms, without instructions, were is- dations. sued in Announcement 98–15, 1998–10 I.R.B. 36. Finding Lists begin on page 44. Announcement of the Consent Voluntary Suspension of Attorneys, Certified Public Accounts, Enrolled Agents, etc., begins on page 40. Announcement of the Expedited Suspension of Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries From Practice Before the Internal Revenue Service begins on page 41. Announcement of Declaratory Judgment Proceedings Under Section 7428 begins on page 39. Department of the Treasury Internal Revenue Service Mission of the Service The purpose of the Internal Revenue Service is to collect ucts and services; and perform in a manner warranting the proper amount of tax revenue at the least cost; serve the highest degree of public confidence in our integrity, effi- the public by continually improving the quality of our prod- ciency, and fairness. Statement of Principles of Internal Revenue Tax Administration The function of the Internal Revenue Service is to adminis- The Service also has the responsibility of applying and ter the Internal Revenue Code. Tax policy for raising revenue administering the law in a reasonable, practical manner. is determined by Congress. Issues should only be raised by examining officers when they have merit, never arbitrarily or for trading purposes. With this in mind, it is the duty of the Service to carry out that At the same time, the examining officer should never hesi- policy by correctly applying the laws enacted by Congress; tate to raise a meritorious issue. It is also important that to determine the reasonable meaning of various Code provi- care be exercised not to raise an issue or to ask a court to sions in light of the Congressional purpose in enacting them; adopt a position inconsistent with an established Service and to perform this work in a fair and impartial manner, with position. neither a government nor a taxpayer point of view. Administration should be both reasonable and vigorous. It At the heart of administration is interpretation of the Code. It should be conducted with as little delay as possible and is the responsibility of each person in the Service, charged with great courtesy and considerateness. It should never with the duty of interpreting the law, to try to find the true try to overreach, and should be reasonable within the meaning of the statutory provision and not to adopt a bounds of law and sound administration. It should, howev- strained construction in the belief that he or she is “protect- er, be vigorous in requiring compliance with law and it ing the revenue.” The revenue is properly protected only should be relentless in its attack on unreal tax devices and when we ascertain and apply the true meaning of the statute. fraud. 2 Introduction The Internal Revenue Bulletin is the authoritative instrument dures must be considered, and Service personnel and oth- of the Commissioner of Internal Revenue for announcing offi- ers concerned are cautioned against reaching the same con- cial rulings and procedures of the Internal Revenue Service clusions in other cases unless the facts and circumstances and for publishing Treasury Decisions, Executive Orders, Tax are substantially the same. Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained The Bulletin is divided into four parts as follows: from the Superintendent of Documents on a subscription basis. Bulletin contents of a permanent nature are consoli- dated semiannually into Cumulative Bulletins, which are sold Part I.—1986 Code. on a single-copy basis. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. It is the policy of the Service to publish in the Bulletin all sub- Part II.—Treaties and Tax Legislation. stantive rulings necessary to promote a uniform application This part is divided into two subparts as follows: Subpart A, of the tax laws, including all rulings that supersede, revoke, Tax Conventions, and Subpart B, Legislation and Related modify, or amend any of those previously published in the Committee Reports. Bulletin. All published rulings apply retroactively unless other- wise indicated. Procedures relating solely to matters of in- ternal management are not published; however, statements Part III.—Administrative, Procedural, and Miscellaneous. of internal practices and procedures that affect the rights To the extent practicable, pertinent cross references to and duties of taxpayers are published. these subjects are contained in the other Parts and Sub- parts. Also included in this part are Bank Secrecy Act Admin- istrative Rulings. Bank Secrecy Act Administrative Rulings Revenue rulings represent the conclusions of the Service on are issued by the Department of the Treasury’s Office of the the application of the law to the pivotal facts stated in the Assistant Secretary (Enforcement). revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature Part IV.—Items of General Interest. are deleted to prevent unwarranted invasions of privacy and With the exception of the Notice of Proposed Rulemaking to comply with statutory requirements. and the disbarment and suspension list included in this part, none of these announcements are consolidated in the Cumu- lative Bulletins. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings The first Bulletin for each month includes a cumulative index will not be relied on, used, or cited as precedents by Service for the matters published during the preceding months. personnel in the disposition of other cases. In applying pub- These monthly indexes are cumulated on a semiannual basis lished rulings and procedures, the effect of subsequent leg- and are published in the first Bulletin of the succeeding semi- islation, regulations, court decisions, rulings, and proce- annual period, respectively. The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate. For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. 3 Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 472.—Last-in, First-out Rev. Rul. 98–29 ended on, or with reference to, April 30, 1998. Inventories The following Department Store The Department Store Inventory Price Inventory Price Indexes for April 26 CFR 1.472-1: Last-in, first-out inventories. Indexes are prepared on a national basis 1998 were issued by the Bureau of Labor and include (a) 23 major groups of depart- Statistics. The indexes are accepted by LIFO; price indexes; department ments, (b) three special combinations of the Internal Revenue Service, under stores. The April 1998 Bureau of Labor the major groups - soft goods, durable § 1.472–1(k) of the Income Tax Regula- Statistics price indexes are accepted for goods, and miscellaneous goods, and (c) a tions and Rev. Proc. 86–46, 1986–2 C.B. use by department stores employing the store total, which covers all departments, 739, for appropriate application to retail inventory and last-in, first-out in- including some not listed separately, ex- inventories of department stores employ- ventory methods for valuing inventories cept for the following: candy, food, ing the retail inventory and last-in, first- for tax years ended on, or with reference liquor, tobacco, and contract departments. to, April 30, 1998. out inventory methods for tax years BUREAU OF LABOR STATISTICS, DEPARTMENT STORE INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS (January 1941 = 100, unless otherwise noted) Percent Change Groups Apr. Apr. from Apr. 1997 1997 1998 to Apr. 19981 1. Piece Goods . 533.0 547.3 2.7 2. Domestics and Draperies . 653.6 642.9 –1.6 3. Women’s and Children’s Shoes . 661.3 663.6 0.3 4. Men’s Shoes . 904.8 902.5 –0.3 5. Infants’ Wear . 640.6 628.1 –2.0 6.
Load more

Recommended publications
  • The Tax Havens Phenomenon
    THE TAX HAVENS PHENOMENON OBSERVATIONS, CONCLUSIONS AND RECOMMENDATIONS COMMITTEE ON PUBLIC FINANCE MARCH 2017 THE TAX HAVENS PHENOMENON OBSERVATIONS, CONCLUSIONS AND RECOMMENDATIONS COMMITTEE ON PUBLIC FINANCE MARCH 2017 COMMITTEE ON PUBLIC FINANCE STAFF COMMITTEE CLERK Mathew Lagacé Cédric Drouin Simon Quer RESEARCH Samuel Houngué COMMITTEE MEMBERS AND OTHER PARTICIPATING ASSEMBLY MEMBERS Raymond Bernier (Montmorency), Chair Nicolas Marceau (Rousseau), Vice-chair André Spénard (Beauce), Vice-chair Ghislain Bolduc (Mégantic) François Bonnardel (Granby) Marc Carrière (Chapleau) Hélène David (Gouin) Rita Lc de Santis (Bourassa-Sauvé) Luc Fortin (Pontiac) Jean-Denis Girard (Trois-Rivières) Jean Habel (Sainte-Rose) Amir Khadir (Mercier) Gaétan Lelièvre (Gaspé) Jean-François Lisée (Rosemont) Michel Matte (Portneuf) Richard Merlini (La Prairie) Sylvain Pagé (Labelle) Robert Poëti (Marguerite-Bourgeoys) Saul Polo (Laval-des-Rapides) Pierre Reid (Orford) Alain Therrien (Sanguinet) For further information on the work of the Committee on Public Finance, please contact committee clerk Mathew Lagacé. Édifice Pamphile-Le May 1035, rue des Parlementaires, 3e étage Québec (Québec) G1A 1A3 Phone: 418-643-2722 Fax: 418-643-0248 Email: [email protected] Legal deposit – March 2017 Bibliothèque et Archives nationales du Québec ISBN: 978-2-550-78392-3 2 THE TAX HAVENS PHENOMENON REPORT TABLE OF CONTENTS MESSAGE FROM THE CHAIR AND VICE-CHAIRS .................................................................................. 7 OVERVIEW .....................................................................................................................................................
    [Show full text]
  • A History of Nationalization in the United States 1917–2009
    A HISTORY OF NATIONALIZATION IN THE UNITED STATES 1917–2009 Thomas M. Hanna A HISTORY OF NATIONALIZATION IN THE UNITED STATES 1917-2009 Thomas M. Hanna 1 Icon: USA by Roussy lucas from the Noun Project The Rich History of Nationalization in the United States Climate change is an unprecedented global social, political, and economic crisis. Without drastic action, the United States will likely experience rising sea levels that will regularly flood major cities, more intense weather patterns that will destroy homes and businesses, longer and deeper droughts that will dis- rupt agricultural production, and an increase in disease that will put stress on the healthcare system. Domestic and international climate refugees will have to be resettled and the effects of increasing global strife contained. In both human and economic terms, the costs will be unlike anything the country has previously faced. Moreover, the economy is facing a significant problem of stranded assets—specifically fossil fuel reserves and infrastructure, the full value of which simply cannot be realized if the world is to avoid the most catastrophic ef- “ 1 The United States has a fects of global warming. long and rich tradition of nationalizing private In order to navigate these intersecting ecological and enterprise, especially economic crises within the necessary (and shorten- during times of economic and social crisis. ing) time frames, we will likely need to take over and decommission the large fossil fuel extraction corpora- ” tions that are both one of the leading causes of climate change and one of the primary institutional impediments to addressing it. On its face, this seems absurdly radical and improbable in the type of capitalist system that exists in the United States.
    [Show full text]
  • Fighting Injustice
    Fighting Injustice by Michael E. Tigar Copyright © 2001 by Michael E. Tigar All rights reserved CONTENTS Introduction 000 Prologue It Doesn’t Get Any Better Than This 000 Chapter 1 The Sense of Injustice 000 Chapter 2 What Law School Was About 000 Chapter 3 Washington – Unemployment Compensation 000 Chapter 4 Civil Wrongs 000 Chapter 5 Divisive War -- Prelude 000 Chapter 6 Divisive War – Draft Board Days and Nights 000 Chapter 7 Military Justice Is to Justice . 000 Chapter 8 Chicago Blues 000 Chapter 9 Like A Bird On A Wire 000 Chapter 10 By Any Means Necessary 000 Chapter 11 Speech Plus 000 Chapter 12 Death – And That’s Final 000 Chapter 13 Politics – Not As Usual 000 Chapter 14 Looking Forward -- Changing Direction 000 Appendix Chronology 000 Afterword 000 SENSING INJUSTICE, DRAFT OF 7/11/13, PAGE 2 Introduction This is a memoir of sorts. So I had best make one thing clear. I am going to recount events differently than you may remember them. I will reach into the stream of memory and pull out this or that pebble that has been cast there by my fate. The pebbles when cast may have had jagged edges, now worn away by the stream. So I tell it as memory permits, and maybe not entirely as it was. This could be called lying, but more charitably it is simply what life gives to each of us as our memories of events are shaped in ways that give us smiles and help us to go on. I do not have transcripts of all the cases in the book, so I recall them as well as I can.
    [Show full text]
  • Congressional Record United States Th of America PROCEEDINGS and DEBATES of the 112 CONGRESS, SECOND SESSION
    E PL UR UM IB N U U S Congressional Record United States th of America PROCEEDINGS AND DEBATES OF THE 112 CONGRESS, SECOND SESSION Vol. 158 WASHINGTON, WEDNESDAY, MAY 9, 2012 No. 65 Senate The Senate met at 9:30 a.m. and was appoint the Honorable KIRSTEN E. GILLI- from happening. We do not want the called to order by the Honorable BRAND, a Senator from the State of New rates to double. We don’t want them to KIRSTEN E. GILLIBRAND, a Senator from York, to perform the duties of the Chair. go up at all. There are 30,000 people in the State of New York. DANIEL K. INOUYE, Nevada who are depending on our doing President pro tempore. something to freeze those rates. But PRAYER Mrs. GILLIBRAND thereupon as- what is worse, in my estimation—and I The Chaplain, Dr. Barry C. Black, of- sumed the chair as Acting President think that of the American people—is fered the following prayer: pro tempore. that Republicans seem proud of block- Let us pray. f ing this legislation. Not a single Re- O God, our refuge, help us to never publican voted to allow the debate to RECOGNITION OF THE MAJORITY doubt Your generous love. You gave us go forward. LEADER Heaven’s best gift and desire to freely This isn’t an issue of saying: OK, if I give us more than we can ask or imag- The ACTING PRESIDENT pro tem- vote for this, this will be the legisla- ine. Even when we sin, You still love pore.
    [Show full text]
  • Francis V. Du Pont in Context
    Before the Federal-Aid Highway Act of 1956: Francis V. Du Pont In Context By Richard F. Weingroff It’s never a good idea to take over for a legend. You just might some day be as forgotten as Commissioner of Public Roads Francis V. (Frank) du Pont is today. He had the dubious distinction of following a legend on April 1, 1953, when he replaced Commissioner of Public Roads Thomas H. MacDonald. MacDonald had headed the Bureau of Public Roads (BPR) since March 1919 through a series of title and agency name changes. Throughout the highway community nationally and internationally, MacDonald was recognized as the greatest figure of his era. He was widely respected in Congress, especially in the public works committees and roads subcommittees, and had been retained after he hit the mandatory retirement age of 70 by President Harry S. Truman to avoid disruption during the Korean War. In 1919, his title was Chief of BPR. That became his nickname. Those who knew him called him the Chief or Mr. MacDonald. Anyone calling him “Tom” or “Thomas” clearly did not know him well.1 Two months after the start of the Eisenhower Administration, MacDonald retired on March 31. Actually, he was fired because the new Administration wanted control of the Federal-aid highway program and its funding (about half the Commerce Department’s budget). That would not be possible if MacDonald remained in office in view of his stature and relationship with congressional leaders. On April 1, 1953, he looked on as Secretary of Commerce Sinclair Weeks administered the oath of office to the new Commissioner of Public Roads, Francis V.
    [Show full text]
  • A Longhorn's Life of Service Tom Ward
    The past is never dead. It's not even past NOT EVEN PAST Search the site ... A Longhorn’s Life of Service: Tom Ward Like 17 Tweet By Nicholas Roland On March 23, 1961, recently-inaugurated President John F. Kennedy held a press conference at the State Department on Laos, a country little-known to most Americans at the time. Using a series of oversized maps, Kennedy detailed the advance of Communist Laotian and North Vietnamese forces in the country’s northeastern provinces. Rejecting an American military solution to the situation, Kennedy argued for a negotiated peace and a neutral Laos in hopes of containing the advance of communism in Southeast Asia. Before the Bay of Pigs disaster, before the Cuban missile crisis, and before serious escalation of American involvement in Vietnam, Laos presented the young president with his rst major foreign policy dilemma. Kennedy’s wish for a peaceful, neutral Laos would be nominally achieved the following year, after months of negotiations. In accordance with the peace settlement, the United States withdrew its military advisors. The North Vietnamese did not. In Austin, Texas, a University of Texas graduate and staff member, Tom Ward, was one of the few Americans paying keen attention to the situation in Southeast Asia in the early 1960s. Born in 1931, Ward grew up in Austin, in the 1930s and 1940s a sleepy college and government town hardly recognizable as the rapidly developing, cosmopolitan capital that Texans are familiar with today. In a recent interview, Ward recalled his upbringing in the Old Eneld neighborhood, when the street’s paving ended at the Missouri-Pacic Railroad tracks, now Mo-Pac.
    [Show full text]
  • The North Carolina Connection to Extraordinary Rendition and Torture January 2012
    The North Carolina Connection To Extraordinary Rendition and Torture January 2012 Endorsed By: Prof. Martin Scheinin, JD Senator Dick F. Marty, JD Prof. Manfred Nowak, LL.M. United Nations Special Rapporteur on Dr jur. Consigliere agli Stati United Nations Special Rapporteur the Promotion and Protection of Human Member and former presi- on Torture, 2004-Oct. 2010 Rights and Fundamental Freedoms While dent of the Committee on Professor for International Law Countering Terrorism Professor of Public Legal Affairs and Human and Human Rights International Law European University Rights, Council of Europe Director, Ludwig Boltzmann Institute Parliamentary Assembly, Institute of Human Rights Villa Schifanoia, Via Boccaccio 121 Vice-President of the World University of Vienna I-50133 Florence, Italy Organisation Against Torture Freyung 6 CP 5445, 6901 Lugano A-1010 Vienna, Austria Switzerland Researched and prepared Deborah M. Weissman, Reef C. Ivey II Distinguished Professor of Law, University of North Carolina School of Law, and law students Kristin Emerson, Paula Kweskin, Catherine Lafferty, Leah Patterson, Marianne Twu, Christian Ohanian, Taiyyaba Qureshi, and Allison Whiteman, Immigration & Human Rights Policy Clinic, UNC School of Law Letter of Endorsement for the Report entitled The North Carolina Connection to Extraordinary Rendition and Torture I hereby submit this letter of endorsement for the Report entitled The North Carolina Connection to Extraordinary Rendition and Torture. The U.S. program of extraordinary rendition, which included forced disappearances, secret detention, and torture, violated the terms of the Convention Against Torture and Other Cruel, Inhuman or Degrading Treatment and the International Covenant on Civil and Political Rights— legally binding treaty provisions that may not be derogated from under any circumstances.
    [Show full text]
  • Shell Companies and Government Corruption
    S Shell Companies and the special function to cover the shady business of Government Corruption the global elite, including numerous senior politi- cians, heads of states, and dictators (Obermayer David Jancsics and Obermaier 2016). Yet, autocrats and their School of Public Affairs, San Diego State cronies extensively use shell companies, not just University Imperial Valley Campus, in tax havens but in the Western world so that they San Diego, CA, USA can hold their illegally accumulated wealth in the financial institutions of democratic countries (Sharman 2017, pp. 73–74). Moreover, corrupt Synonyms politicians and government officials also use domestic shell companies in their home countries Dummy corporation; Front organization; Off- to facilitate illicit transactions (Jancsics 2017). shore company; Stooge; Straw man Shell companies are typically formed and maintained by Corporate Service Providers (CSPs), or intermediary law or accounting firms. Definition Transactions and assets can be tracked back to shell companies established by a CSP but not to A shell company is supposedly an independent, the actual people who indirectly and covertly legal business entity that is used to separate and exercise control over the company. Shell compa- hide the identity of its real owner. The use of shell nies may constitute complex corporate structures companies can be legal when they serve as tech- in which they act as shareholders of another such nical vehicles facilitating complicated business company. One subcategory of shell companies, transactions, but they are often used for illegal called “shelf” companies, includes organizations purposes. kept “on the shelf” for sale later on. Since finan- cial institutions often prefer to do business with companies that have been in existence for a cer- Introduction tain number of years, such appearance of longev- ity may be attractive to buyers who want to use As the Panama Papers leak exposed in 2016, the shell companies to obtain leases, credit, and bank secret world of shell companies is not a small- loans.
    [Show full text]
  • Program Suppliers
    Before the COPYRIGHT ROYALTY JUDGES Washington, D.C. ) In the Matter of ) ) Docket No. 2007-3 CRB CD 2004-2005 Distribution of the ) 2004 and 2005 Cable Royalty Funds ) ) ) WRITTEN REBUTTAL STATEMENT OF PROGRAM SUPPLIERS Gregory O. Olaniran D.C. Bar No. 455784 Dennis Lane D.C. Bar No. 953992 Lucy Holmes Plovnick D.C. Bar No. 488752 STINSON MORRISON HECKER LLP 1150 18th Street, NW Suite 800 Washington, D.C. 20036 Telephone: (202) 785-9100 Facsimile: (202) 572-9970 [email protected] [email protected] [email protected] December 11, 2009 Attorneysfor Program Suppliers Before the COPYRIGHT ROYALTY JUDGES Washington, D.C. ) In the Matter of ) ) Distribution ofthe ) Docket No. 2007-3 CRB CD 2004-2005 ) 2004 and 2005 ) Cable Royalty Funds ) ------------) WRITTEN REBUTTAL STATEMENT OF PROGRAM SUPPLIERS The Motion Picture Association ofAmerica, Inc. ("MPAA"), its member companies and other producers and/or syndicators ofsyndicated movies, series and specials broadcast by television stations ("Program Suppliers"),l in accordance with the November 16,2009 Order ofthe Copyright Royalty Judges ("Judges"), hereby submit their Written Rebuttal Statement in the consolidated 2004 and 2005 Cable Royalty Distribution Proceeding. Program Suppliers are submitting this introductory memorandum in order to summarize the rebuttal evidence presented in this phase ofthe proceeding. I. INTRODUCTION Program Suppliers' Written Rebuttal Statement focuses on the testimony offered by the Settling Parties in the direct phase ofthis proceeding. First, Program Suppliers present evidence that the Settling Parties' proffered methodology for allocating royalties I A listing ofMPAA-represented Program Suppliers was submitted with the direct testimony ofMarsha Kessler (PS Exhibit 5).
    [Show full text]
  • Deception in Covert Nuclear Weapons Development a Framework to Identify, Analyze, and Mitigate Future Long-Term Deception Efforts
    Dissertation Deception in Covert Nuclear Weapons Development A Framework to Identify, Analyze, and Mitigate Future Long-Term Deception Efforts Brian J. Gordon This document was submitted as a dissertation in March 2016 in partial fulfillment of the requirements of the doctoral degree in public policy analysis at the Pardee RAND Graduate School. The faculty committee that supervised and approved the dissertation consisted of James Bruce (Chair), Christopher Paul, and Gregory S. Jones. Michael Bennett served as an independent reader. PARDEE RAND GRADUATE SCHOOL For more information on this publication, visit http://www.rand.org/pubs/rgs_dissertations/RGSD370.html Published by the RAND Corporation, Santa Monica, Calif. © Copyright 2016 RAND Corporation R® is a registered trademark Limited Print and Electronic Distribution Rights This document and trademark(s) contained herein are protected by law. This representation of RAND intellectual property is provided for noncommercial use only. Unauthorized posting of this publication online is prohibited. Permission is given to duplicate this document for personal use only, as long as it is unaltered and complete. Permission is required from RAND to reproduce, or reuse in another form, any of its research documents for commercial use. For information on reprint and linking permissions, please visit www.rand.org/pubs/permissions.html. The RAND Corporation is a research organization that develops solutions to public policy challenges to help make communities throughout the world safer and more secure, healthier and more prosperous. RAND is nonprofit, nonpartisan, and committed to the public interest. RAND’s publications do not necessarily reflect the opinions of its research clients and sponsors.
    [Show full text]
  • Annual Report 1963
    SECURITIES AND EXCHANGE COMMISSION Headquarters Office 425 Second Street NW. Washington, D.C. 20549 COMMISSIONERS January 6, 19M WILLIAM L. CARY, Ohairman BYRON D. WOODSIDE MANUEL F. COHEN JACK M. WHITNEY II ORVAL L. DuBOIS, Secretarp II LETI'ER OF TRANSMI'ITAL SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Sm: On behalf of the Securities and Exchange Commission, I have the honor to transmit to you the Twenty-Ninth Annual Report of the Commission covering the fiscal year July 1, 1962 to June 30,1963, in accordance with the provisions of Section 23(b) of the Securities Exchange Act of 1934, approved June 6, 1934; Section 23 of the Pub- lic Utility Holding Company Act of 1935, approved August 26, 1935; Section 46(a) of the Investment Company Act of 1940, approved August 22,1940; Section 216 of the Investment Advisers Act of 1940, approved August 22, 1940; Section 3 of the Act of June 29, 1949, amending the Bretton Woods Agreement Act; and Section 11(b) of the Inter-American Development Bank Act. Respectfully, WILLIAM L. CARY, Ohairman. THE PREsIDENT OF THE SENATE, THE SPEAKER OF THE HOUSE OF REPRESENTATIVES, Washington, D.O. m TABLE OF CONTENTS Page Commissioners and staff officers____________________________________ XI Regional and branch offices; ___ ____ _ _ __ __ XII Biographies of Commissioners., , _ ______ ___ _____________ XIII PART I IMPORTANT DEVELOPMENTS DURING THE YEAR____________ 1 Special Study of Securities Markets______________________________ 1 Enforcement activity _ ______ __________ _ _ ___ 7 Registration of
    [Show full text]
  • Anti-Nuke Rally Draws 200,000 NEW YORK IAP)-It Was Billed As a Protest Against Nuclear Power
    Planners surprised by Riverview's plans By CORSON ELLIS Lee did say that the proposal was consistent with the Included in those departments are materials man- 1 RED BANK - Several members of the borough Plan- building specifications of the borough Master Plan. agement, medical records, radiology, respiratory thera- ning Board were caught by surprise by Riverview Hospi- "I can say that it is consistent with what is in the py, physical therapy, pastoral care tal's announcement on Thursday of its $26 million ex- Master Plan," Lee said, referring to the board's designa- Conditions in those departments are now crowded, pansion plan. tion of that area as a hospital zone according to John W. Kawlowski. hospital administrator The hospital unveiled its plan to build a four story link Mayor J. Arnone called for both the planning board Riverview has an adequate supply of beds, following between the main building and the east wing, along with a members and hospital officials to "be patient before an expansion of 150 beds to 500 several years ago But no connecting bridge spanning North Washington St. But everyone has seen the plans." additional space was made for additional equipment board members Marriane Cannavo and Norman Lee ex- I do feel that expansion within their own property storage and several of the hospital's departments pressed surprise at the announcement of the plans that should be encouraged," Arnone said. "The plan won't The hospital is planning to fund the project primarily they will eventually have a hand in approving. hurt our tax base, because it is vertical growth and not the with a bond issue, according toPawlowski "I was surprised," Cannavo said yesterday.
    [Show full text]