Tax Section Reports 1997

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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 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.

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