Reports 2005

Tax Report and Letter 1100
Proposed Dual Consolidated Loss Regulations

Tax Letter 1099 
JOBS Act Straddle Amendments.

Tax Report and Letter 1098 
Partnership Equity Received in Exchange for Services.

Tax Report and Letter 1097 
JCT Proposal on SECA Taxation.

Tax Letter 1096 
U.S. Branch Allocation of Interest Expense.

Tax Report and Letter 1095 
Credit Default Swaps

Tax Report and Letter 1094 
Proposed Regulations Regarding Cross-Border Mergers

Tax Letter 1093 
Section 470 Legislation.

Tax Letter 1092 
Offer in Compromise Legislation in Highway Bill (H.R. 3).

Tax Report and Letter 1091 
Section 409A of the Internal Revenue Code and Internal Revenue Service Notice 2005-1.

Tax Report Letter and Appendix A B 1090 
New York State Tax Issues Relating to Same-Sex Unions.

Tax Report and Letter 1089 
Report on Proposed Regulations Dealing with "Predecessors" and "Successors" in Section 355(e).

Tax Report and Letter 1088 
Report on Proposed Regulations Regarding Allocation of Basis Under Section 358.

Tax Report and Letter 1087 
Report No. 1087 with respect to Section 965 and Notices 2005-10 and 2005-38.

Tax Report and Letter 1086 
Regs. §1.367(a)-3(c).

Tax Report and Letter 1085 
Disguised Sales of Partnership Interests Responding to Reg-149519-03.

Tax Report and Letter 1084 
New York's Nonresident Income Allocation Requirements: Analysis and Recommendations.

Tax Report and Letter 1083 
Regulation Section 1.901-2(f)(3) and the Allocation of Foreign Taxes Among Related Persons.

Tax Report and Letter 1082 
Effect of Mergers, Acquisitions and Dispositions on the Application of Code Section 965.

Tax Report and Letter 1081 
Circular 230 Regulations.

Tax Report and Letter 1080 
Report on Disclosure by Material Advisors.

Tax Report and Letter 1079 
Proposed Regulations Regarding the Determination of a Shareholder's "Pro Rata Share" Under Section 951.

Tax Report and Letter 1078 
Remic IO Interests

Tax Report and Letter 1077 
Proposed Regulations Regarding the Application to Partnerships of Section 1045 Gain Rollover Rules for Qualified Small Business Stock.

Tax Report and Letter 1076 
Proposed Regulations under Section 752 Relating to the Allocation of Partnership Liabilities where a Disregarded Entity is an Obligor.

Tax Report and Letter 1075 
Application of Section 6700 Penalties to Lawyers: The "Reason to Know" Standard