Reports 2015

To be notified of new reports via email, contact 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 e-mail webmaster@nysba.org.

Tax Section Letter and Report 1336
Letter and Report Commenting on Notice 2015-54, Transfers of Property to Partnerships with Related Foreign Partners and Controlled Transactions Involving Partnerships.

Tax Section Letter and Report 1335
Letter and Report Commenting on the Operation of Section 956(d) in the Context of Multiple Guarantors/Pledgors in Respect of a Single Obligation of a U.S. Person.

Tax Section Letter and Report 1334
Letter and Report Commenting on Draft Amendments to Regulations Regarding Corporations Subject to Article 9-A Tax.

Tax Section Letter and Report 1333
Letter and Report Relating to the Allocation of Earnings and Profits in Connection with Divisive Transactions.

Tax Section Letter and Report 1332
Letter and Report Relating to the Definition of a Creditable Tax for Purposes of Sections 901 and 903.

Tax Section Letter and Report 1331
Letter and Report Relating to the Proposed Revisions to the Limitation on Benefits Article of the U.S. Model Tax Convention.

Tax Section Letter and Report 1330
Letter and Report provides comments on the Proposed Regulations on Disguised Payment for Services.

Tax Section Letter and Report 1329
Letter and Report provides comments on the Proposed Regulations under Section 751(b).

Tax Section Letter and Report 1328
Letter and Report provides comments on Proposed Regulations Regarding Allocation of Income and Deduction of Corporations Joining or Leaving Consolidated Groups.

Tax Section Letter and Report 1327
Letter and Report provides comments Relating to Two of the Proposed Revisions to the U.S. Model Tax Convention.

Tax Section Letter and Report 1326
Letter and Report provides comments on the Material Participation of Trusts and Estates under Sections 469 and 1411 of the Code.

Tax Section Letter and Report 1325
Letter and Report provides comments on the Tax Treaty Consistency Principle.

Tax Section Letter and Report 1324
Letter and Report provides comments on the Non-Ordinary Course Distribution Rules in Notice 2014-52.

Tax Section Letter and Report 1323
Letter and Report provides comments on the Treatment of Exculpatory Liabilities for Purposes of Section 704 and Section 752. 

Tax Section Letter 1322
Letter provides comments on Recommendations for 2015-2016 Priority Guidance Plan.

Tax Section Letter and Report 1321
Letter and Report provides comments on Proposed Regulations Issued under Sections 959 and 961. 

Tax Section Letter 1320
Letter provides comments on Systems for Holding Consumer and Privately Negotiated Loans in Registered Form to Qualify for the Portfolio Interest Exemption. 

Tax Section Report 1319
2015-2016 New York State Executive Budget Report.

Tax Section Letter and Report 1318
Letter and Report provides comments on House Ways and Means Committee Discussion Draft Provisions to Reform the Taxation of Financial Instruments and Corresponding Proposals by the Obama Administration.

Tax Section Letter 1317
Letter provides comments on proposal to modify regulations under Section 336(e) and Section 338.

Tax Section Letter and Report 1316
Letter and Report provides comments on proposed regulations regarding allocation of consideration and allocation and recovery of basis in transactions involving corporate stock or securities.

Tax Section Letter and Report 1315
Letter and Report provides comments on the Gross Receipts Test of Section 165(g)(3)(B).

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