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Tax Report and Letter 1173
Report on international provisions of H.R. 3970 (the Tax Reduction and Reform Act of 2007) and effects of reduction in corporate tax rate.
Tax Report and Letter 1174
Report commenting on proposed regulations under Section 336(e), concerning the treatment of certain stock sales and distributions as asset transfers.
Tax Report and Letter 1172
Tax issues arising when a life insurance policy is purchased by an investor with no insurable interest in the insured, known as “investor-owned life insurance.
Tax Report and Letter 1171
Report on the proposed removal of the “temporary stay” exception from 20 NYCRR Section 105.20(e)(1) concerning taxation of an individual as a resident in New York.
Tax Report and Letter 1169
Report on “commensurate in scope” test introduced in Revenue Ruling 64-182 and the issue of endowment size of certain public charities.
Tax Letter 1167
Letter dated November 4, 2008 from David S. Miller to Governor David Paterson recommending the repeal of the stock transfer tax.
Tax Letter 1168
Letter commenting on a proposed ruling concerning the tax consequences of using a private trust, company to serve as the trustee of trusts having family members as grantors and beneficiaries.
Tax Letter 1165
Request for Formal Guidance on Tax Consequences of Warrant Exercises
Tax Report and Letter 1143
Tax Equity for Domestic Partner and Health Beneficiaries Act (S.1556); Tax Equity for Health Plan Beneficiaries Act of 2007 (H.R. 1820).
Tax Report and Letter 1142
Proposed Regulations Regarding the Active Trade or Business Requirement under Section 355(b).
Tax Report 1141
Comments on Proposed Amendments to Part 132 of the Personal Income Tax Regulations