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Kies Thanks Treasury for Meeting on Anti-Morris Trust Regs

FEB. 22, 2000

Kies Thanks Treasury for Meeting on Anti-Morris Trust Regs

DATED FEB. 22, 2000

DOCUMENT ATTRIBUTES

Authors
Kies, Kenneth J.
Institutional Authors
PricewaterhouseCoopers LLP
Cross-Reference
For a summary of REG-116733-98, see Tax Notes, Aug. 23, 1999, p.

1133; for the full text, see Doc 1999-27764 (11 original pages), 1999

TNT 167-44 , or H&D, Aug. 20, 1999, p. 3253. For the full text of

Kies's comments, see Doc 2000-4656 (9 original pages) or 2000 TNT 34-

14 .
Code Sections
Section 355
Subject Area/Tax Topics
Corporate taxation
Index Terms
reorganizations, controlled firm stock
Jurisdictions
United States
Language
English
Tax Analysts Document Number
Doc 2000-7909 (1 original page)
Tax Analysts Electronic Citation
2000 TNT 53-17

=============== SUMMARY ===============

Kenneth J. Kies of PricewaterhouseCoopers LLP, Washington, has thanked Treasury for meeting with him to discuss the proposed anti- Morris trust regs. With his letter, Kies includes a copy of the comments he submitted on the proposed regs.

=============== FULL TEXT ===============

February 22, 2000

Jonathan Talisman

Acting Assistant Secretary (Tax Policy)

Department of the Treasury

1500 Pennsylvania Ave., NW

Washington DC

Dear Jon:

[1] I enjoyed our discussion this morning of the proposed regulations (REG-116733-98) interpreting the phrase "plan or series of related transactions" for purposes of section 355(e). I very much appreciate your willingness to take time out of your busy schedule to hear my concerns in this area.

[2] Enclosed are copies of my written comments on the proposed rules, which I submitted on January 18. I will send you a copy of my oral comments following the March 2 IRS hearing on the regulations.

[3] In the meantime, please call me at (202) 414-1300 if you have any questions regarding this issue.

Sincerely,

Kenneth J. Kies

PriceWaterhouseCoopers

Washington, District of Columbia

DOCUMENT ATTRIBUTES

Authors
Kies, Kenneth J.
Institutional Authors
PricewaterhouseCoopers LLP
Cross-Reference
For a summary of REG-116733-98, see Tax Notes, Aug. 23, 1999, p.

1133; for the full text, see Doc 1999-27764 (11 original pages), 1999

TNT 167-44 , or H&D, Aug. 20, 1999, p. 3253. For the full text of

Kies's comments, see Doc 2000-4656 (9 original pages) or 2000 TNT 34-

14 .
Code Sections
Section 355
Subject Area/Tax Topics
Corporate taxation
Index Terms
reorganizations, controlled firm stock
Jurisdictions
United States
Language
English
Tax Analysts Document Number
Doc 2000-7909 (1 original page)
Tax Analysts Electronic Citation
2000 TNT 53-17

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