To be notified of new reports via email, send a blank email to Tiffany Bardwell.

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 webmaster@nysba.org.

Tax Section Report 777
Suggestion on Priorities for 1994 IRS Business Plan.

Tax Section Report 778
Report on Regulations Under Sections 163(j) and 7701(l).

Tax Section Report 779
Report on Proposed Regulations Regarding Modification of Debt Instruments.

Tax Section Letter 780
Letter on Proposed Franchise Tax Regulation Relating to Commodity Investment Partnerships.

Tax Section Report 781
Report on Section 475 Mark to Market Regulations.

Tax Section Report 782

Report on Proposed and Temporary Regulations on Character and Timing of Gains and Losses from Hedging Transactions.

Tax Section Report 783

Report on Proposed Regulations Under Section 162(m).

Tax Section Report 784
Tax Section Annual Report.

Tax Section Report 785
Report on Proposed Qualified Electing Fund Election Under Section 1295(a).

Tax Section Report 786
Report on Governor's 1994-1995 Budget Proposal.

Tax Section Report 787
Report on Business Plan: Assumption of Contingent Liabilities in Asset Acquisitions.

Tax Section Report 788
Report on OID Anti-Abuse Rule.

Tax Section Letter 789
Letter on Business Plan: Substitute Payments in Securities Lending Transactions.

Tax Section Report 790
Report on Treas. Reg. Sec. 1.704-3T and Certain Other Section 704(c) Matters.

Tax Section Report 791
Report on Proposed Amendments to New York State Real Property Transfer Tax and Gains Tax Regulations.

Tax Section Report 792
Report on Proposed Amendments to the Rules of Practice and Procedure of the Division of Tax Appeals.

Tax Section Report 793
Report on Proposed Financial Asset Securitization Investment Trusts ("FASIT") Legislation.

Tax Section Report 794
Report on Proposed Regulations Under Section 6662(e) of the Internal Revenue Code Relating to the Accuracy-Related Penalty Applicable to Certain Section 482 Adjustments.

Tax Section Letter 795
Letter on Limited Liability Companies Under New York State Law.

Tax Section Letter 796
Letter on New York City Unincorporated Business Tax Reform, Senate Bill No. 1226-B, Assembly Bill No. 8828-A.

Tax Section Report 797
Report on Partnership Anti-Abuse Regulation.

Tax Section Report 798
Report on Final Original Issue Discount Regulations.

Tax Section Letter 799
Letter on New York Nonresident Audit Guidelines.

Tax Section Letter 800
Letter on Tax Policy Study.

Tax Section Letter 801
Letter on Introduction 417 on Conformity Between New York State and City Tax Systems.

Tax Section Letter 802
Letter on State/Federal Conformity in Trust Classification.

Tax Section Report 803
Draft Technical Comments on GATT Revenue Provision Taxing Partnership Distributions of Marketable Securities.

Tax Section Letter 804
Letter on Mediation of Unagreed Audit Cases.

Tax Section Report 805
Report on Business Plan: Yoc Heating Following Section 338 Qualified Stock Purchase.

Tax Section Report 806
Report on Notice 94-46 Under Section 367(a).

Tax Section Letter 807
Letter on 1995 Priorities.

Tax Section Report 808
Report on Prop. Treas. Reg. Sec. 1.305-5 Relating to Constructive Distributions on Preferred Stock.

Tax Section Report 809
Report on the Conformity of New York's Revised Limited Partnership Act to the R.U.L.P.A. for Purposes of Entity Classification Under Treas. Reg. Sec. 301.7701-2.

Tax Section Letter 810
Letter on Tax Issues for Professional LLCs and LLPs.

Tax Section Report 811
Report on Uniform Self-Employment Tax Treatment of Owners of Interests in Pass-Through Entities.

Tax Section Report 812
Report on Large Partnership Provisions of the 1993 Tax Simplification and Technical Corrections Bill.

Tax Section Report 813
Report on Proposed Intercompany Transaction Consolidated Return Regulations.

Tax Section Report 814
Report on Proposed Conduit Financing Regulations Under Section 7701(l) of the Code.

Tax Section Letter 815
Letter on Application of Proposed Moratorium on Tax Regulations.

Tax Section Report 816
Report on Proposed Amendments to the Rules of Practice and Procedure of the Division of Tax Appeals.

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