Tax Section Reports 1986

To be notified of new reports via email, send a blank email to:  join-taxlaw@lists.nysba.org



Tax Section Report 513

Report on Proposed and Temporary Regulations Under Section 1092.

Tax Section Report 514

Comments on the Foreign Tax Credit Reform Proposal in the President's Tax Proposals to Congress for Fairness, Growth and Simplicity.

Tax Section Report 515

Report on Effective Dates of Tax Reform Legislation.

Tax Section Letter 516

Letter Supporting Legislation that Would Allow Shareholders of New York Professional Service Corporations to Pay State Income Taxes on the Same Basis as Unincorporated Professionals and Other Residents in New York State.

Tax Section Letter 517

Cover Letter for Report on the Alternative Minimum Tax.

Tax Section Report 518

Report on the Individual Alternative Minimum Tax of the Tax Reform Act of 1985.

Tax Section  Letter 519

Letter on Revenue Rulings 86-7 and 86-8 Regarding Section 1256 Contracts.

Tax Section Report 520

Tax Section Annual Report.

Tax Section Report 521

Comments on S. 1974 and H.R. 3980 Prohibiting State Taxation on a Worldwide Unitary Basis.

Tax Section  Report 522

Report on H.R. 3838 Provisions Relating to General Utilities Repeal.

Tax Section Report 523

Report on Miscellaneous Corporate Provisions of H.R. 3838.

Tax Section Letter 524

Letter in Opposition to a Proposed Federal Amnesty Program.

Tax Section  Report 525

Comments on Proposed Interstate Sales and Use Taxation Act of 1986.

Tax Section Report 526

Report on Net Operating Loss Provisions of H.R. 3838.

Tax Section Report 527

Technical Comments on Senate Finance Committee Version of H.R. 3838.

Tax Section Letter 528

Letter on Investments in Tax-Exempt Obligations.

Tax Section Report 529

Report on the Proposed Foreign Corporation Branch Level Tax.

Tax Section Report 530

Comments on Section 802(e) of H.R. 3838 Regarding the Deductibility of Interest Paid by Financial Institutions Acquiring Qualified Tax-Exempt Obligations.

Tax Section Report 531

Recommendation Regarding New York State's Response to Federal Tax Reform.

Tax Section Report 532

Supplemental Report on the Proposed Foreign Corporation Branch Level Tax.

Tax Section Report 533

Report on Proposed Disallowance of Deductions for Interest Paid to Certain Related Foreign Parties.

Tax Section Report 534

Technical Comments on the Tax Reform Act of 1986 Relating to the Personal Income Tax.

Tax Section Report 535

Comments on Modifications to the Accelerated Cost Recovery System, the Repeal of the Investment Credit and the Related Effective Dates and Transition Rules in the Tax Reform Act of 1986.

Tax Section Report 536

Report on Insurance Provisions of H.R. 3838.

Tax Section Letter 537

Letter on Proposed Amendments to the System for Administrative Resolution of New York Tax Controversies.

Tax Section Report 538

Report on Certain Corporate Provisions of H.R. 3838.

Tax Section Report 539

Book Income Preference Under the Alternative Minimum Tax.

Tax Section Report 540

Report on a Legislative Proposal on the Federal Tax Treatment of Certain Transactions Involving Listed Option Contracts.

Tax Section Letter 541

Letter on a Proposed Bill to Deny Tax-Exempt Status to Organizations that Perform, Finance or Provide Facilities for Abortions.

Tax Section Letter 542

Letter Supporting the Passive Loss Provisions in the Senate Bill.

Tax Section Letter 543

Letter Reconfirming Strong Opposition to Section 984 of the Senate Amendments to H.R. 3838 that Would Disallow Certain Deductions for Interest Paid to Related Foreign Parties that are Exempt from U.S. Income Tax.

Tax Section Report 544

Report on New York City Department of Finance Proposal Relating to Unincorporated Business Tax.

Tax Section Letter 544B

Letter on Income Inclusion Upon Transfer or License of Intangibles to Related Possessions Corporations and Foreign Corporations

Tax Section Report 545

Effect of the 1986 Act on Business and Investment Activities of Individuals.

Tax Section Report 546

Effect of the 1986 Act on Dispositions of Wealth and Compliance Rules.

Tax Section Report 547

Effect of the 1986 Act on Qualified Retirement Plans.

Tax Section Report 548

Effect of the 1986 Act on Corporate Acquisitions.

Tax Section  Report 549

Effect of the 1986 on the Corporate Tax Base.

Tax Section Report 550

Effect of the 1986 Act on Foreign Activities of U.S. Taxpayers and Foreign Taxpayers.

Tax Section Letter 551

Letter on Providing State Legislatures with Federal Tax Data.

Tax Section Report 551B

Statement on Proposal to Extend the New York City Real Property Transfer Tax to Certain Transfers of Controlling Interests in Corporations, Partnerships, Trusts and Other Entities and to Certain Transfers of Stock in Cooperative Housing Corporations.

Tax Section Report 552

Report on Mirror Subsidiaries and a Related Technique.

Tax Section Letter 553

Letter in Further Support of the Recommendation in the Report on Mirror Subsidiaries and a Related Technique.


Click here to view the Master Index of NYSBA Tax Section Reports.