To be notified of new reports via email, send a blank email to 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 email [email protected].

Tax Section Report 677
NYS Governor's Bill on Credit for Income Taxes of Other States and Business Facility Tax Credit.

Tax Section Report 678
Current Issues in the Federal Income Tax Treatment of Regulated Investment Companies.

Tax Section Report 679
Suggested Bankruptcy Tax Revenue Rulings.

Tax Section Report 680
Request for Guidance on the Application of Arkansas Best.

Tax Section Letter 681

Letter on Itemized Deductions for New York State and City Income Taxes.

Tax Section Report 682
Modified Loss Disallowance Regulations of Treas. Reg. Sec. 1.1502-20.

Tax Section Report 683
Objection to Decision to Stop Civil Tax Trial Hearings in New York.

Tax Section Report 684
Report on Subchapter S One Class of Stock Proposed Regulations.

Tax Section Report 685
Comments on Tax Proposals in Governor's 1991 Budget.

Tax Section Report 686
Provisions of the Revenue Reconciliation Act of 1990 Affecting Debt-for-Debt Exchanges.

Tax Section Report 687
Report on Notice 90-41 and Certain Other Issues Arising Under Section 514(c)(9) of the Internal Revenue Code Relating to Debt-Financed Real Estate Investments by Tax-Exempt Organizations. 

Tax Section Report 688
Report on Unrelated Business Income Taxation of Income from Interest Rate Swaps and Similar Instruments.

Tax Section Report 689
Proposed Section 1275 Regulations Concerning Contingent Payment Debt Instruments.

Tax Section Report 690
Classification of COD Income Under the New York Franchise Tax as Subsidiary, Investment or Business Income.

Tax Section Report 691
Report on Section 6621(c) Providing for Increased Interest Rate on Large Corporate Deficiencies and Temp. Treas. Reg. Sec. 301.6621-3T.

Tax Section Report 692
Treatment of Cancellation of Debt Income Under the New York City General Corporation Tax.

Tax Section Report 693
Acquisitions of Discount Debt by Related Parties Under the New Section 108(e)(4) Regulations.

Tax Section Report 694
Proposed Technical Corrections Act Amendment to Section 1445(e)(3) (FIRPTA Withholding on Corporate Distributions).

Tax Section Report 695
Report on Regulations to be Issued Under Section 305(c).

Tax Section Report 696
Report on Proposed Treasury Regulations Under Section 108(e)(8)(A) ("Nominal or Token" Stock).

Tax Section Report 697
New York City Tax Appeals Tribunal.

Tax Section Report 698
Report on Proposed Regulations Relating to the Accuracy Related Penalty.

Tax Section Report 699
Application of the New York State 10% Tax on Gains Derived from Certain Real Property Transfers to Transfers Involving Interests in Troubled Real Estate.

Tax Section Report 700 
Proposed Legislation on Amortization of Intangibles.

Tax Section Report 701
Report on Proposed Regulations Under Section 163(j).

Tax Section Report 702
Report on Proposed Section 707 Regulations Concerning Disguised Sales of Property Through Partnerships.

Tax Section Report 703
Report on Proposed Regulations Under Treas. Reg. Sections 1.1502-15, -21 and -22.

Tax Section Report 704 
Report on Section 336(e).

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