Tax Section Reports 1991

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Tax Section Report 677

NYS Governor's Bill on Credit for Income Taxes of Other States and Business Facility Tax Credit.

Tax Section Report 678

Current Issues in the Federal Income Tax Treatment of Regulated Investment Companies.

Tax Section Report 679

Suggested Bankruptcy Tax Revenue Rulings.

Tax Section Report 680

Request for Guidance on the Application of Arkansas Best.

Tax Section Letter 681

Letter on Itemized Deductions for New York State and City Income Taxes.

Tax Section Report 682

Modified Loss Disallowance Regulations of Treas. Reg. Sec. 1.1502-20.

Tax Section Report 683

Objection to Decision to Stop Civil Tax Trial Hearings in New York.

Tax Section Report 684

Report on Subchapter S One Class of Stock Proposed Regulations.

Tax Section Report 685

Comments on Tax Proposals in Governor's 1991 Budget.

Tax Section Report 686

Provisions of the Revenue Reconciliation Act of 1990 Affecting Debt-for-Debt Exchanges.

Tax Section Report 687

Report on Notice 90-41 and Certain Other Issues Arising Under Section 514(c)(9) of the Internal Revenue Code Relating to Debt-Financed Real Estate Investments by Tax-Exempt Organizations. 

Tax Section Report 688

Report on Unrelated Business Income Taxation of Income from Interest Rate Swaps and Similar Instruments.

Tax Section Report 689

Proposed Section 1275 Regulations Concerning Contingent Payment Debt Instruments.

Tax Section Report 690

Classification of COD Income Under the New York Franchise Tax as Subsidiary, Investment or Business Income.

Tax Section Report 691

Report on Section 6621(c) Providing for Increased Interest Rate on Large Corporate Deficiencies and Temp. Treas. Reg. Sec. 301.6621-3T.

Tax Section Report 692

Treatment of Cancellation of Debt Income Under the New York City General Corporation Tax.

Tax Section Report 693

Acquisitions of Discount Debt by Related Parties Under the New Section 108(e)(4) Regulations.

Tax Section Report 694

Proposed Technical Corrections Act Amendment to Section 1445(e)(3) (FIRPTA Withholding on Corporate Distributions).

Tax Section Report 695

Report on Regulations to be Issued Under Section 305(c).

Tax Section Report 696

Report on Proposed Treasury Regulations Under Section 108(e)(8)(A) ("Nominal or Token" Stock).

Tax Section Report 697

New York City Tax Appeals Tribunal.

Tax Section Report 698

Report on Proposed Regulations Relating to the Accuracy Related Penalty.

Tax Section Report 699

Application of the New York State 10% Tax on Gains Derived from Certain Real Property Transfers to Transfers Involving Interests in Troubled Real Estate.

Tax Section Report 700 

Proposed Legislation on Amortization of Intangibles.

Tax Section Report 701

Report on Proposed Regulations Under Section 163(j).

Tax Section Report 702

Report on Proposed Section 707 Regulations Concerning Disguised Sales of Property Through Partnerships.

Tax Section Report 703

Report on Proposed Regulations Under Treas. Reg. Sections 1.1502-15, -21 and -22.

Tax Section Report 704 

Report on Section 336(e).



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