Tax Section Reports 2013

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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 Cover Letter and Report 1294

This report focuses primarily on the need for more publicly available information on the guidelines and procedures applicable to the installment agreement process. 


Tax Section Cover Letter and Report
 1293
This report responds to the New York State Tax Reform and Fairness Commission's request for recommendations with respect to certain issues relating to the income tax treatment of certain New York State resident trusts.


Tax Section Cover Letter and 
Report 1292
This report addresses the appropriate role of the step transaction doctrine in determining the U.S. Federal income tax consequences of certain transactions involving stock distributions intended to qualify as tax-free under Section 355 of the Code.


Tax Section Cover Letter and Report 1291 
This report discusses the proposed regulations issued under Section 162(m)(6) of the Internal Revenue Code on April 2, 2013.


Tax Section Cover Letter and Report 1290 

This report provides comments and recommendations regarding the proposed corporate equity reduction transaction (“CERT”) regulations issued on September 13, 2012.


Tax Section Cover Letter and Report 1289 

This report addresses proposed treasury regulation § 1.108-9


Tax Section Cover Letter and Report 1288 

This report suggests that the NYS Department of Taxation and Finance issue administrative guidance addressing the procedures for the collection of tax liabilities under NYS Tax Law Section 174-b and related statutory provisions.


Tax Section Cover Letter and Report 1287 

This report on Subpart F issues involving currency gain and loss provides comments on the treatment of currency gain as "subpart F income," and related issues, under selected circumstances.


Tax Section Cover Letter and Report 1286 

This report provides comments and recommendations on the proposed regulations regarding the tax treatment of noncompensatory partnership options ("NCOs") issued by the Treasury Department and the IRS on February 5, 2013.


Tax Section Cover Letter and Report
 1285

This report discusses the proposed regulations addressing the treatment under Section 1411 of the Code of income and gains derived from the ownership of stock that is a controlled foreign corporations or a passive foreign investment company, Proposed Regulations 1.1411.10.


Tax Section Cover Letter and Report 1284 

This report provides comments and recommendations on the regulations proposed under Section 1411 of the Code on December 3, 2012.


Tax Section Cover Letter and Report 1283 

This report provides recommendations for the 2013-2014 Guidance Priority List.  


Tax Section Cover Letter and Report 1282 

This report provides comments and recommendations on the definitions of "FFI," "financial account," and related terms in the final regulations under Sections 1471 through 1474 of the Code, commonly referred to as "FATCA."  


Tax Section Cover Letter and Report 1281 

This report requests guidance on the proper tax treatment by the buyer of the assumption of a deferred revenue liability of the seller in a taxable asset acquisition of a business.


For Tax Section Reports for prior years please visit the NYSBA Tax Reports Archive.

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