Tax Section Reports 1994


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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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