Reports 2017

To be notified of new reports via email you must be a member of the Tax Section. To join the Tax Section, 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 1362
Letter commenting on Reserved Portions of the FATCA Final Regulations: Foreign Passthru Payments Withholding

Tax Section Letter 1363
Letter commenting on Tax Treatment of Payments to Retired Law Firm Partners Providing Pro Bono Legal Services

Tax Section Letter and Report 1364
Letter and Report commenting on Proposed Section 2801 Regulations

Tax Section Letter and Report 1365
Letter and Report commenting on the Discussion Draft of the Modernization of Derivatives Tax Act of 2016

Tax Section Letter and Report 1366
Letter and Report commenting on Possible Regulations Interpreting Rules Governing Applicable High Yield Discount Obligations

Tax Section Letter and Report 1367
Letter and Report commenting on Fiscal Year 2018 Budget Bill S02006/A03006 - Consolidation of Administrative Hearings

Tax Section Letter and Report 1368
Letter and Report commenting on Proposed Regulations Under Section 514(c)(9)(E)

Tax Section Letter and Report 1369
Letter and Report commenting on Draft Business Apportionment Factor Regulations

Tax Section Letter and Report 1370
Letter and Report commenting on Temporary Regulations Dealing with “Predecessors” and “Successors” under Section 355(e)

Tax Section Letter and Report 1371
Letter and Report commenting on Certain Corporate Reorganization Transactions Followed by “Same-State” Asset Drop-Downs

Tax Section Letter and Report 1372
Letter and Report commenting on Possible Amendments to Regulations Governing the Deductibility of Premium Paid upon the Redemption of Convertible Bonds

Tax Section Letter and Report 1373
Letter and Report commenting on the Application of Section 894 to Effectively Connected Income of Hybrid Entities

Tax Section Letter 1374
Letter commenting on Notice 2017-28: Recommendations for 2017-2018 Priority Guidance Plan

Tax Section Letter and Report 1375
Letter and Report commenting on the Temporary and Proposed Regulations under Section 901(m)

Tax Section Letter 1376
Letter commenting on Notice 2017-38

Tax Section Letter and Report 1377
Letter and Report commenting on Notice 2016-73

Tax Section Letter and Report 1378
Letter and Report commenting on the Proposed Regulations Related to the Partnership Audit Rules of the Bipartisan Budget Act of 2015

Tax Section Letter and Report 1379
Letter and Report commenting on Draft Regulations Regarding Prior Net Operating Loss Conversion ("PNOLC") Subtraction

Tax Section Report 1380
Report commenting on Recommended Amendments to the New York State Driver's License Suspension Program

Tax Section Letter and Report 1381
Letter and Report commenting on Revenue Ruling 2017-09 and "North-South" Transactions

Tax Section Letter and Report 1382
Letter and Report commenting on Final, Temporary and Proposed Regulations Under 337 (d) Relating to Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts

Tax Section Report 1383
Report commenting on Debt Issued by Disregarded Entities and Treasury Regulations Section 1.1001-3

Tax Section Letter and Report 1384
Letter and Report commenting on the Treatment of Share Repurchases under Section 355(e)

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