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If you need Tax Reports or Letters in a more accessible format, please contact the Bar Center at (518) 463-3200 or e-mail
Tax Section Memorandum 1299
This report provides comments on a proposal to tax New York Trust beneficiaries on their receipt of certain trust distributions (the "Throwback Tax Proposal") contained in Revenue Article VII, Part I of the 2014-15 New York State Executive Budget ("Part I").
Tax Section Report Letter 1298
This report makes recommendations for guidance addressing the treatment of foreign tax refunds, under Sections 853 and 905(c) received by a regulated investment company ("RIC").
Tax Section Report and Letter 1297
This report provides recommendations relating to the current project at the Department of Treasury and the Internal Revenue Service to issue guidance under implementing Revenue Ruling 91-32.
Tax Section Report and Letter 1296
This report provides comments and recommendations on Section 2 of Notice 2007-55 and Possible Administrative Guidance Addressing Sections 897(h)(1) and 1445(e)(6) of the Internal Revenue Code.
Tax Section Report and Letter 1295
This report addresses the FATCA Final Regulations under Sections 1471 through 1474 of the Internal Revenue Code: PFFI Rules; IGAs; Interaction Between the Regulations and Chapters 3 and 61.
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.