Tax Section Reports 1997


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


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 891

Suggestions for Review of New York Nonresident Audit Guidelines.

Tax Section Report 892

Report is on suggested FASIT Regulations.

Tax Section Report 893

Report on Proposed Regulations Under Code Section 467.

Tax Section Report 894

Report on Section 514(c)(9) Concerning Investment Trusts in Leveraged Real Estate Partnerships by Pension Trusts and Other Qualified Organizations.

Tax Section Letter 895

Letter on Transitional Relief for Certain of the Tax Law Changes Proposed by the President's 1998 Budget.

Tax Section Report 896

Report on Proposed Regulations on the Definition of Limited Partner for Self-Employment Tax Purposes Under Section 1402.

Tax Section Report 897

Report on Proposed Regulations Relating to a Special Preferred Stock QEF Election.

Tax Section Report 898

Report on Proposed Regulations on Treatment of Stock Rights Under Sections 354, 355 and 356 of the Internal Revenue Code.

Tax Section Letter 899

Letter Suggesting Possible Additions to the Treasury's 1997 Business Plan.

Tax Section Letter 900

Letter on Proposed Legislation to Impose Tax on Morris Trust Transactions.

Tax Section Report 901

Constructive Sale Provisions and Amendments to Section 351 in H.R. 846.

Tax Section Report 902

Report on Proposed Regulations on Continuity of Shareholder Interest.

Tax Section Letter 903

Letter on Proposed Regulations on Documentation of Claim for Foreign Tax Credit.

Tax Section Report 904

Comments on Simplification Proposals Announced by the Treasury Department on April 14, 1997.

Tax Section Letter 905

Letter on Tax Basis Indexation of Assets for Inflation

Tax Section Report 906

Report on Section 355 Relating to Morris Trust Transactions and the Revenue Reconciliation Bill of 1997.

Tax Section Report 907

Report on Proposed Regulations Addressing the Remote Continuity and Continuity of Business Enterprise Requirements.

Tax Section Letter 908

Letter on "Gross Up" Provisions in Debt Obligations and Contingent Payment Debt Under Section 1275 of the Code.

Tax Section Letter 910

Letter on Legislation on New York S Corporations.

Tax Section Letter 911

Letter on Legislation Relating to Dual Resident Taxpayers.

Tax Section Report 912

Report on the National Commission on Restructuring the Internal Revenue Service.

Tax Section Report 913

Report on Proposed Regulations for New York State Offers in Compromise.

Tax Section Report 914

Report on Regulations Relating to Withholding on U.S. Source Investment Income Paid to Fiscally Transparent Entities Under Section 894.

Tax Section Letter 915

Letter on Proposal to Shift Burden of Proof from Taxpayers to the Internal Revenue Service.

Tax Section Report 916

Report on Proposed Regulations on Treatment of Payments Made to U.S. Persons Directly or Indirectly from a Trust of Which a Foreigner is a Grantor.

Tax Section Report 917

Report Recommending Adoption of a New York State and City Franchise Tax Exemption for Corporate Offshore Investment Vehicles.



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