Tax Section Reports 1993

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Reports and Letters are all in PDF format

Please note:  Some of these reports are very large.  If you are trying to print them, please wait until the entire file is done downloading. If you need Tax Reports or Letters in a more accessible format, please contact the Bar Center at (518) 463-3200 or email

Tax Section Report 745

Report on Benefit Issues in Mergers and Acquisitions.

Tax Section Letter 746

Letter on Location of New York State Tax Tribunal Hearings.

Tax Section Letter 747
Letter on Proposed Amendments to Circular 230.

Tax Section Report 748
Report on New York Tax Treatment of Limited Liability Companies.

Tax Section Report 749
Comments on Amendments to the Rules Relating to New York City Commercial Rent or Occupancy Tax.

Tax Section Report 750
Report on Regulations to be Issued Under Section 246(c) Restricting the Dividends Received Deduction.

Tax Section Report 751
Report on Proposed Section 382 Option Attribution Rules.

Tax Section Report 752
Use of Partnerships to Circumvent Repeal of General Utilities Doctrine: Report on Proposed Regulations Implementing Notice 89-37.

Tax Section Report 753
Report on New York City Unincorporated Business Tax.

Tax Section Report 754
Tax Section Annual Report.

Tax Section Report 755
Report on Governor's 1993-1994 Budget Proposals.

Tax Section Letter 756
Letter on Unincorporated Business Tax.

Tax Section Report 757
Report on Generation-Skipping Transfer Tax.

Tax Section Report 758
Report on Proposed Treasury Regulation Section 1.514(c)-2 (Fractions Rule).

Tax Section Letter 759
Letter on H.R. 13 Anti-Deferral Legislation.

Tax Section Letter 760
Letter on New York State and City Tax Treatment of Limited Liability Companies.

Tax Section Letter 761

Letter on Unincorporated Business Tax Legislation.

Tax Section Letter 762
Letter on Effect of Newark Morning Ledger on Proposed Legislation on Amortization of Intangibles.

Tax Section Letter 763
Letter on Draft LLC Tax Legislation.

Tax Section Letter 764
Letter on Limited Liability Companies under New York State Law.

Tax Section Letter 765
Letter on Repeal of the Stock-for-Debt Exception.

Tax Section Report 766
Report on Certain Issues Relating to Troubled Partnerships.

Tax Section Report 767
Report on Proposed Original Issue Discount Regulations.

Tax Section Report 768
Report on Proposed Section 382(l)(5) Regulations.

Tax Section Report 769
Report on Revenue Reconciliation Bill of 1993: Provisions Affecting the Taxation of Capital Gains, Provisions Affecting International Business, and Compensation-Related Provisions.

Tax Section Report 770
Report on Proposed Section 1502 Regulations Concerning Consolidated Return Investment Adjustments.

Tax Section Report 771
Recommended Guidance Relating to $1 Million Limitation on Deductible Compensation Under Section 162(m).

Tax Section Report 772
Report on Proposed Amendment to Rules on the New York City Real Property Transfer Tax.

Tax Section Report 773
Valuation of a Loss Corporation Under Section 382.

Tax Section Report 774
Report on Definition of Subsidiary Under New York State Tax Law.

Tax Section Report 775 
Report on Treatment of Contingent Debt Instruments Under Prop. Reg. Sec. 1.1275-4.

Tax Section Report 776A
Report on February 17, 1993 Residency Audit Guidelines: Practical Experience and Suggested Changes.

Tax Section Report 776B
Report on Proposed Regulation Section 1.704-3 Relating to Allocations Under Section 704(c) of the Internal Revenue Code.

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