Tax Section Reports 1992

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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 705
Report on Proposed Regulations on Methods of Accounting for Notional Principal Contracts.

Tax Section Letter 706
Letter to President Bush in Opposition to Moratorium on Regulations.

Tax Section Report 707
Report on Proposed Section 367(a) and (b) Regulations.

Tax Section Letter 708
Letter on Effect of Pledge of Stock on Ownership Changes Under Section 382.

Tax Section Report 709
Report on Researching New York State and New York City Tax Law.

Tax Section Memorandum Report 710
Memorandum in Opposition to Proposal to Index Capital Gains for Inflation by Regulation.

Tax Section Letter 711
Letter on Repeal of Section 1275(a)(4).

Tax Section Report 712
Opposition to Denial of Interest on Tax Refunds for the Period Between the Date the Tax Was Paid and the Date the Refund Was Claimed (Section 3103 of H.R. 4287).

Tax Section Report 713
Tax Section Annual Report.

Tax Section Report 714
Proposed Regulations on Capitalization of Interest Costs Under Code Section 263A.

Tax Section Report 715
Report on the Proposed Real Estate Mortgage Investment Conduit Regulations.

Tax Section Report 716
Report on Section 304(b)(4).

Tax Section Letter 717
Letter on Section 5803 of H.R. 4210: Prospective Application of Temporary and Proposed Regulations.

Tax Section Report 718
Comments on Proposed Regulations Under Section 338.

Tax Section Report 719
Department of Taxation's Uniform Procedure Bill.

Tax Section Report 720
Estate and Gift Tax Conformity and Technical Corrections Bill.

Tax Section Report 721
Opposition to Proposed Modification to Section 7430 to Impose Personal Liability on Employees of the IRS.

Tax Section Report 722
Nexus and State Taxation of Partnerships and Corporate Partners: Proposed Amendments to Sections 11-03, 11-04 and 11-06 of Title 19 to the New York City General Corporation Tax Rules.

Tax Section Report 723
Coordination of Deferred Intercompany Transaction Rules with Nonrecognition Provisions.

Tax Section Report 724
Report on Proposed Treasury Regulations Section 1.1504-4 (Definition of "Affiliated Group").

Tax Section Report 725

Report on Proposed Regulations on Certain Payments Made Pursuant to Securities Lending Transactions.

Tax Section Letter 726

Letter in Support of Establishment of a Functioning Tribunal for New York City Taxes.

Tax Section Letter 727

Supplemental Letter on Proposed Amendments to Sections 11-03, 11-04 and 11-06 of Title 19 of the New York City General Corporation Tax Rules.

Tax Section Letter 728

Letter in Opposition to Proposed Repeal of Stock-for-Debt Exception to COD Income.

Tax Section Letter 729

Letter in Support of Proposed Regulation Defining "Activity" for Purposes of the Passive Activity Loss Rules.

Tax Section Report 730

Report on Escrow Accounts, Settlement Funds and Similar Arrangements Governed by Section 468B(g) of the Internal Revenue Code.

Tax Section Report 731

Comments on Notice 92-12 Regarding Regulations Projects that Should Remain Open.

Tax Section Report 732

New York City Tax Tribunal.

Tax Section Report 733

Report on Proposed Regulations Section 1.882-5.

Tax Section Report 734

Report on the "Bank Loan" Exception to the Portfolio Interest Rules.

Tax Section Report 735

Capital Gains Indexation by Regulation.

Tax Section Report 736

Report on Creation of Federal Right to Contribution/Declaratory Judgment for Section 6672 Liability.

Tax Section Report 737

Report on Final and Proposed Treasury Regulations Under Section 988.

Tax Section Report 738

Comments on Proposed Section 382 and Cost Sharing Regulations.

Tax Section Report 739

Report on Exempt Organization Inurement Issues in the Context of G.C.M. 39862.

Tax Section Letter 740

Letter in Opposition to the Effective Date Repeal of the "30-Day Rule" of Treas. Reg. Sec. 1.1502-76(b)(5).

Tax Section Report 741

Report on Proposed Amendments to Rules Relating to the New York City Commercial Rent or Occupancy Tax.

Tax Section Report 742

Report on Section 597 Proposed Regulations.

Tax Section Letter 743

Letter on Effective Dates of Proposed OID Regulations.

Tax Section Report 744

Report on Audit Guidelines and Regulations Governing New York State Residency Audits.

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