Tax Section Reports 1990

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Reports and Letters are all in PDF format

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Tax Section Report 639
Report on the National Court of Tax Appeals.

Tax Section Report 640
Report on Simplification of Section 752 Regulations.

Tax Section Report 641
Report on Proposed and Temporary Regulations Relating to Reporting of Treaty-Based Return Positions.

Tax Section Report 642
Report on Section 216(e) of the Internal Revenue Code.

Tax Section Letter 643
Letter on New York State Taxation of Corporate Limited Partners.

Tax Section Letter 644
Letter on Legislation Concerning New York City Tax Tribunal.

Tax Section Report 645
Report on Built-in Gains and the Investment Adjustment Rules in the Consolidated Return Regulations.

Tax Section Letter 646
Letter on Issuance of Advance Rulings by New York City Department of Finance.

Tax Section Report 647
Tax Section Annual Report.

Tax Section Report 648
Report on Proposed Rule Relating to the Definition and Responsibilities of a "Vendor" Under the New York State Sales and Use Tax Law.

Tax Section Letter 649
Letter on the Department of Finance Proposal to Conform the City Tax Tribunal Procedures to Those of the State.

Tax Section Report 650
Report on Section 163(j) of the Internal Revenue Code.

Tax Section Report 651
Proposed Rules on Minimum Continuing Legal Education for Attorneys.

Tax Section Report 652
1990 New York State Budget Bills.

Tax Section Report 653
Report on Department of Taxation and Finance's Uniform Procedure Bill.

Tax Section Letter 654
Letter Requesting Treasury to Delay Effective Date of Loss Disallowance Rule in T.D. 8294 (Treas. Reg. Sec. 1502-20T).

Tax Section Letter 655
Letter on Simplification of the Internal Revenue Code.

Tax Section Report 656
Report on Section 988 Temporary Regulations.

Tax Section Report 657
Treas. Reg. Sec. 1.1502-20T.

Tax Section Report 658
Department of Taxation and Finance Technical Corrections Bill on Venue for Tax Crimes (S. 5945, A. 8693).

Tax Section Report 659
Statement Regarding the March 22, 1990 "Discussion Draft" Bill Proposing the Repeal of Section 2036(c) and the Replacement Thereof by a New Chapter 14.

Tax Section Report 660
Venue of Criminal Prosecution for Tax Crimes Alleged Under Article 37 of the New York State Tax Law.

Tax Section Report 661
Report on Proposed Amendments to the New York City Real Property Transfer Tax Regulations.

Tax Section Report 662
Report on Inflation Adjustments to the Basis of Capital Assets.

Tax Section Report 663
Report on Proposed and Temporary Regulations Under Section 367(e).

Tax Section Report 664
Report on Proposed Amendments to the New York State Real Property Transfer and Gains Tax Regulations.

Tax Section Report 665
Report on Section 1031 Proposed Treasury Regulations Relating to Deferred Like-Kind Exchanges.

Tax Section Report 666
Proposed Private Letter Rulings.

Tax Section Report 667
Report on Proposed Regulations Relating to Qualified Plan Nondiscrimination Requirements.

Tax Section Report 668
Opposition of the NYSBA to the Budget Summit Agreement to Deny Deductions for Interest Paid by Corporations on Federal Income Tax Deficiencies.

Tax Section Report 669
Estate Freeze Legislation.

Tax Section Report 670
Budget Reconciliation Bill on Restructuring of Troubled Corporations.

Tax Section Report 671
Report on the Federal Income Tax Treatment of Contingent Liabilities in Taxable Asset Acquisition Transactions.

Tax Section Report 672
Report on Section 1031 Proposed Treasury Regulations on Exchanges of Personal and Multiple Properties.

Tax Section Report 673
Report on Proposed Regulations Relating to Economic Performance Requirements of Section 461(h).

Tax Section Report 674
Report on the Role of Section 338 Consistency Rules After the Repeal of the General Utilities Doctrine.

Tax Section Report 675
Report on Proposed Treasury Regulations Under Sections 269 and 382.

Tax Section Report 676
Report on Proposed Amendments to the New York City General Corporation Tax Regulations on Investment Capital and Investment Income.

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