Tax Section

  • Tax Report Work - Photo 1
    Welcome to the Tax Section The Tax Section engages in many activities, including holding semi-annual meetings and sponsoring ad hoc conferences. Our primary function, however, is to comment on proposed legislation and proposed regulatory guidance at the federal, state and local levels. We usually do this in the form of written reports.
  • Group of Women Lawyers
    Get Involved - Join a Committee or Club! Tax Section Committee and Club involvement allows tax lawyers to network, to research issues and to influence the law — all great ways to achieve professional growth.
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    Annual Meeting 2017
  • Upcoming Events
    • Tax Section Meeting


      Morning Programs: Trianon & Rendezvous Rooms, 3rd Floor
      Afternoon Program: Grand Ballroom, 3rd Floor

      Under New York’s MCLE rule, this program has been approved for up to 5.0 credit hours in Professional Practice. This program will NOT qualify for credit for newly-admitted attorneys because it is not a basic practical skills program.

      Section Chair
      Stephen B. Land, Esq.
      Duval & Stachenfeld LLP

      TAX SECTION ANNUAL MEETING

      8:45 am – 9:00 am
      Business Meeting and Election of Officers
      Trianon Ballroom, 3rd Floor 

      9:15 am – 10:30 am
      Hot Topics in Partnership Taxation
      Trianon Ballroom, 3rd Floor (1.5 Professional Practice)
      This panel will discuss recent and expected guidance on partnerships, potentially including disguised sales, guaranteed payments, nonrecourse debt, the fractions rule, and partnership audits.

      Chair: Marcy G. Geller, Simpson Thacher & Bartlett LLP, New York City 
      Glenn E. Dance, Special Counsel, Office of Associate Chief Counsel (Pass-Throughs & Special Industries), Internal Revenue Service, Washington, DC 
      Peter A. Furci, Debevoise & Plimpton LLP, New York City 
      James B. Sowell, KPMG LLP, Washington, DC 
      Clifford M. Warren, Special Counsel, Office of Associate Chief Counsel (Pass-Throughs & Special Industries), Internal Revenue Service, Washington, DC 

      9:15 am – 10:30 am
      Where’s (Customer) Waldo? Developments in Multistate Taxation 
      Rendezvous Ballroom, 3rd Floor (1.5 Professional Practice)
      As states move to “market-based” sourcing, determining the location of the customer has become central to the allocation of multistate income. This panel will examine this trend from both a New York and national perspective.

      Chair: Arthur R. Rosen, McDermott Will & Emery LLP, New York City 
      Karin M. Ecroyd, Director, Corporate Tax Planning, Advance Finance Group LLC, New York City
      Raymond J. Freda, Andersen Tax LLC, New York City  
      Sheldon H. Laskin, Counsel, Multistate Tax Commission, Washington, DC 
      Dennis Rimkunas, Jones Day, New York City 

      10:45 am – 12:00 pm
      Corporate Taxation: Implementing General Utilities Repeal 
      Trianon Ballroom, 3rd Floor (1.5 Professional Practice)
      Thirty years after the repeal of General Utilities, unfinished business remains, as illustrated by recent developments in spinoffs, “May” regulations, and REIT conversions. This panel will consider these and other new developments in corporate taxation.

      Chair: Lawrence M. Garrett, Ernst & Young LLP, Washington, DC
      Lauren Angelilli, Cravath, Swaine & Moore LLP, New York City
      Neil J. Barr, Davis Polk & Wardwell LLP, New York City 
      Robert H. Wellen, Associate Chief Counsel (Corporate), Internal Revenue Service, Washington, DC
      Brett York, Attorney-Advisor, U.S. Department of the Treasury, Washington, DC

      10:45 am – 12:00 pm
      Hot Topics in International Taxation 
      Rendezvous Ballroom, 3rd Floor (1.5 Professional Practice)
      This panel will address recent and expected guidance in international taxation, with potential topics including foreign tax credits in “state aid” cases, investments by CFCs in U.S. property through partnerships, foreign tax credit treatment of covered asset acquisitions, foreign exchange treatment of offshore branches, transfers of intangibles, and contributions to partnerships with related foreign partners.

      Chair: Kimberly S. Blanchard, Weil, Gotshal & Manges LLP, New York City
      Danielle E. Rolfes, International Tax Counsel, U.S. Department of the Treasury, Washington, DC
      Marjorie A. Rollinson, Associate Chief Counsel (International), Internal Revenue Service, Washington, DC
      Ansgar A. Simon, Boies, Schiller & Flexner LLP, New York City
      Andrew R. Walker, Milbank Tweed Hadley McCloy LLP, New York City

      12:30 pm
      Luncheon
      Nina E. Olson
      , National Taxpayer Advocate, Internal Revenue Service, Washington, DC

      2:15 pm – 4:00 pm 
      Prospects for Tax Reform in 2017

      Grand Ballroom, 3rd Floor (2.0 Professional Practice)
      Political realignments have created opportunities for tax reform, including corporate and individual rate reduction and  base broadening, territorial or destination-based international taxation, and expanded mark to market taxation of financial products. This panel will look at possible pathways to specific legislation in these areas.

      Chair: Eric Solomon, Ernst & Young LLP, Washington, DC 
      George A. Callas, Senior Tax Counsel, Office of the Speaker, U.S. House of Representatives (invited)
      Mark A. Prater, Deputy Staff Director & Majority Chief Tax Counsel, Senate Finance Committee, Washington, DC (invited)
      John Samuels, 
      Chairman of Global Tax, The Blackstone Group, L.P., New York City
      Alan D. Viard, 
      American Enterprise Institute, Washington, DC
      Philip R. Wagman, 
      Clifford Chance US LLP, New York City 

      View Flyer

    • Tax Section Lunch

      Grand Ballroom & Foyer, 3rd Floor

      WOULD YOU LIKE TO PURCHASE A TABLE DURING THE LUNCHEON? COMPLETE THE TABLE RESERVATION FORM. 

      Table seats 10 / Cost is $1,100.00 per table.


  • About the Section

    Welcome!

    The Tax Section of the New York State Bar Association is pleased to welcome Section members and visitors. Among the resources available at this site is a comprehensive listing of links relevant to the Section, and the Section's Tax Reports. View the 2013 Annual Report of the Section dated January 28, 2014 here

    Stephen B. Land is the 2016 Chair of the 2,366 member Tax Section. Land is a partner at Duval & Stachenfeld, LLP.  He is one of the top international tax lawyers in the United States. He has brought his creative problem-solving skills to bear on some of the largest interntional M&A transactions and restructurings of distressed assets and companies. Land advises on tax and ERISA for real estate, private equity and hedge funds and their investors. 

    We encourage you to get more involved with the section founded in 1949. The Executive Committee of the Tax Section is comprised of 4 Officers, at least 40 Co-Chairs of more than 20 separate tax committees, 9 At-Large Members, and 25 former Section Chairs. The Executive Committee oversees the activities of the tax committees. Any member of the Tax Section is eligible to join the tax committees. Please contact Tiffany Bardwell if you are interested or complete and mail in the Tax Section Membership and Committee Application Brochure.

    The Tax Section engages in many activities, including testifying before Congress, holding semi-annual meetings and sponsoring Ad hoc conferences. Our primary function, however, is to comment on proposed legislation and proposed regulatory guidance at the federal, state and local levels. We usually do this in the form of written reports.

    Although the Tax Section first began to prepare these reports shortly after its formation, it did not begin to number them until 1972. Since then, we have submitted over 1280 reports. To obtain a report pre-2000 please contact Tiffany Bardwell. Reports issued in 2000 to date are available on this website.

    Most of our reports comment on proposed guidance or legislation related to corporate and partnership tax, international tax, the taxation of financial instruments, debt and equity securities, employee benefits, IRS regulation of tax lawyers, and state and local tax matters.

    To maintain our high standards in the years ahead, we need you to become more involved in the Tax Section, to go beyond reading a few of our reports or attending a few of our conferences. Take the next step by joining one of our tax committees and seize the opportunity to participate in one of these working groups.

    The Tax Section hosts events to provide tax lawyers who tend to be underrepresented at the senior levels of our profession the opportunity to meet with members of the Tax Section in a relaxed atmosphere to discuss career opportunities, what life as a tax partner at a law firm is really like or just to mingle. These events "Women in the Law" and "Under 10", for attorneys who graduated from law school less than 10 years ago, also include panel presentations not only on interesting tax issues, but on topics like alternative career paths for tax lawyers or how to attain greater stature within the tax bar and best practices with clients. The section won the Section Diversity Leader Award in the 2012 NYSBA Diversity Challenge and was a  Section Diversity Champion in 2013 for these efforts. Photos of the Diversity Award and the EC Committee at work are here

    Mission Statement


    Section Bylaws

    Tax Section Reports

    Executive Committee Roster


    Master Index of NYSBA Tax Section Reports

  • Committees and Clubs

    Already a member of the NYSBA Tax Section? Join a Committee!

    Bankruptcy and Losses
    Compliance, Practice and Procedure
    Consolidated Returns
    Corporations
    Cross Border Capital Markets
    Diversity

    Employee Benefits
    Estates and Trusts
    Financial Instruments
    "Inbound" U.S. Activities of Foreign Taxpayers
    Individuals
    Investment Funds
    New York City Taxes
    New York State Taxes

    "Outbound" Foreign Activities of U.S. Taxpayers
    Partnerships
    Pass-Through Entities
    Real Property
    Reorganizations 
    Securitizations and Structured Finance
    Tax Exempt Entities

    Other Committees:
    Contact Tiffany Bardwell at tbardwell@nysba.org or 518.487.5675 for more information if you are interested in joining the following Committees:

    Cross-Border M & A
    Complexity and Administrability

    Spin Offs
    Treaties and Intergovernmental Agreements

    TAX Section Under Ten Club

    The section sponsors a “tax club” for members of the Tax Section with less than ten years of legal experience. We call it “Under 10.” The purpose of Under 10 is to bring together lawyers from various law firms, allow them to get to know each other better and offer an environment for learning more about current tax issues. In addition, we hope that attendees will become involved in the Tax Section and in reports prepared by the Section. We anticipate that Under 10 will meet quarterly on specific topics. If you are interested in joining the Under 10 club please contact Tiffany Bardwell at tbardwell@nysba.org or 518.487.5675.

     The Section has formalized its “Under 10” tax club for members of the Tax Section who graduated from law school less than 10 years ago. With organizational and financial support of the Tax Section, the club operates independently from the Tax Section through its own officers and meets four times per year.  The goal of the club is to serve as a source of professional development and networking for mid-level and senior associates.

    See Under 10 bylaws here.