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TRIER PRAISES OPTION AND SEGREGATION RULES.

NOV. 18, 1992

TRIER PRAISES OPTION AND SEGREGATION RULES.

DATED NOV. 18, 1992
DOCUMENT ATTRIBUTES
  • Authors
    Trier, Dana L.
  • Institutional Authors
    Cleary, Gottlieb, Steen & Hamilton
  • Code Sections
  • Index Terms
    carryover, NOL, limits
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 92-10659
  • Tax Analysts Electronic Citation
    92 TNT 237-21

 

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

 

Dana L. Trier of Cleary, Gottlieb, Steen & Hamilton, Washington, has congratulated Treasury on the issuance of the section 382 option and segregation rules, as well as other recently published proposed regulations.

 

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

 

November 18, 1992

 

 

Honorable Fred T. Goldberg, Jr.

 

Assistant Secretary for Tax Policy

 

U.S. Department of the Treasury

 

Room 3120

 

1500 Pennsylvania Avenue, N.W.

 

Washington, D.C. 20220

 

 

Dear Fred:

Although I cannot pretend to have mastered all the proposed regulations issued in the last month, one thing is already clear to me: a major step forward has been taken in tax administration. The section 382 option and segregation rules, the arbitrage regulations, and the investment adjustment regulations in particular have rationalized the system enormously. Much work remains to be done, but the recent output alone is a major achievement.

Congratulations.

 

 

Sincerely,

 

 

Dana L. Trier

 

Cleary, Gottlieb, Steen & Hamilton

 

Washington, D.C.

 

 

cc: Honorable Abraham N. M. Shashy, Jr., Esq.
DOCUMENT ATTRIBUTES
  • Authors
    Trier, Dana L.
  • Institutional Authors
    Cleary, Gottlieb, Steen & Hamilton
  • Code Sections
  • Index Terms
    carryover, NOL, limits
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 92-10659
  • Tax Analysts Electronic Citation
    92 TNT 237-21
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