Reports 2016

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 1337
Letter Commenting on Proposed Section 367 Regulations; Elimination of the Foreign Goodwill Exception

Tax Section Letter and Report 1338
Letter and Report Commenting on Report on Notice 2015-79

Tax Section Letter and Report 1339
Letter and Report on Draft Business Apportionment Factor Regulations

Tax Section Letter and Report 1340
Letter and Report commenting on final, temporary, and proposed regulations under section 871(m)

Tax Section Letter 1341
Letter Commenting on regulations issued under new section 506 

Tax Section Letter and Report 1342
Letter and Report on Notice 2015-59 and Revenue Procedure 2015-43

Tax Section Letter and Report 1343
Letter and Report commenting on Draft Regulations Under Article 9-A relating to Combined Returns

Tax Section Letter and Report 1344
Letter and Report commenting on New York State Tax Law Section 171-v

Tax Section Letter and Report 1345
Letter and Report commenting on Notice 2015-54, issued August 6, 2015

Tax Section Letter 1346
Letter in response to Notice 2016-26, recommendations for 2016-2017 Priority Guidance Plan

Tax Section Letter and Report 1347
Letter and Report commenting on the Partnership Audit Rules of the Bipartisan Budget Act of 2015

Tax Section Letter and Report 1348
Letter and Report commenting on Temporary Regulations Addressing Notional Principal Contracts with Nonperiodic Payments

Tax Section Letter and Report 1349
Letter and Report commenting on Final Regulations on Reorganizations under Section 368(a)(1)(F)

Tax Section Letter and Report 1350
Letter and Report commenting on Proposed and Temporary Regulations on United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships

Tax Section Letter and Report 1351
Letter and Report commenting on the Proposed Regulations under Section 385

Tax Section Letter and Report 1352
Letter and  Report commenting on the Proposed Regulations under Section 305(c)

Tax Section Letter 1353
Letter commenting on Draft Amendments to Sections 4-6.1, 4-6.3 and 4-6.4 of Subpart 4-6 of the New York State Business Corporation Franchise Tax Regulations

Tax Section Letter and Report 1354
Letter and Report commenting on Changes to FIRPTA under the Protecting Americans from Tax Hikes Act of 2015

Tax Section Letter and Report 1355
Letter and Report commenting on Temporary and Proposed Regulations under Section 337(d) and Section 732(f)

Tax Section Letter and Report 1356
Letter and Report commenting on Proposed Regulations under Section 355 Concerning the Device Prohibition and Active Trade or Business Requirement

Tax Section Letter and Report 1357
Letter and Report on Guaranteed Payments and Preferred Returns; commenting on issues relating to partnerships that provide for preferred returns to one or more partners.

Tax Section Letter and Report 1358
Letter and Report commenting on Proposed Regulations under Section 2704 of the Code

Tax Section Letter and Report 1359
Letter and Report commenting on Proposed Regulations under Section 851 of the Code

Tax Section Letter and Report 1360
Letter and Report commenting on Notice 2016-52, on Splitter Arrangements from Foreign-Initiated Tax Adjustments

Tax Section Letter 1361
Letter commenting on Proposed and Temporary Regulations under Sections 707 and 752

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