Tax Section Reports 1995

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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 817
Report on Certain Issues Under Code Section 108(c).

Tax Section Report 818
Report on Issues Under Section 197.

Tax Section Report 819
Comments on Proposed New York Estates, Powers and Trusts Law Amendment.

Tax Section Letter 820
Letter on Legislative Restrictions on Tax Regulations.

Tax Section Letter 821

Letter on Tax Basis Indexing Provisions of H.R. 9.

Tax Section Report 822
Report on "Excess Principal Amount" of Securities Under Section 356.

Tax Section Report 823
Report on Notice 94-93 (Inversion Transactions) and Rev. Proc. 94-76 (Downstream Reorganizations).

Tax Section Report 824
Memorandum to NYSBA Executive Committee on Contract with America Indexation Hearings.

Tax Section Letter 825
Letter on Moratorium on State Regulations.

Tax Section Report 826
Comments on Proposed Appeals Mediation Procedure in Announcement 95-2.

Tax Section Report 827
Report on Governor's 1995-1996 Budget Proposal.

Tax Section Letter 828
Letter on Substantiation of Charitable Contributions Under Code Section 170(f)(8).

Tax Section Report 829
Annual Report of the Tax Section.

Tax Section Letter 830
Letter in Opposition to Federal Regulatory Moratorium on Partnership Anti-Abuse Regulations.

Tax Section Report 831
Proposed Legislation on the Taxation of Expatriation.

Tax Section Report 832
Burden of Proof in Tax Cases.

Tax Section Report 833
Sales Tax on Out-of-State Vendors: Report on Proposed Consumer and Main Street Protection Act of 1995.

Tax Section Report 834
Report on Proposed Regulations Concerning the Tax Treatment of Contingent Payment Debt Instruments.

Tax Section Letter 835
Letter on New York City Unincorporated Business Tax Reform.

Tax Section Letter 836

Letter Urging the Senate Finance Committee to Approve the Income Tax Treaties and Protocols with Canada, France, Kazakhstan, Mexico, Sweden and Ukraine.

Tax Section Letter 837
Letter on Proposed Amendment to Rules Relating to the New York City Real Property Transfer Tax.

Tax Section Report 838
Report on Prop. Treas. Reg. Sec. 1.469-9 Relating to the Application of the Passive Loss Rules to Certain Rental Real Estate Activities.

Tax Section Report 839
Report on Proposed Legislation on Expatriation and Foreign Trusts.

Tax Section Letter 840
Letter on New York State Regulatory Reform.

Tax Section Letter 841
Letter on Proposed Reforms to the New York City Unincorporated Business Tax.

Tax Section Report 842
Report on Proposed Regulations Regarding Private Activity Bonds.

Tax Section Report 843
Report on Code Section 956A.

Tax Section Report 844
Report on Proposed Regulations Defining Publicly Traded Partnerships.

Tax Section Report 845
Report on "Check the Box" Entity Classification System in Notice 95-14.

Tax Section Report 846

Report on Regulations Under Sections 358, 1032 and 1502 Concerning Stock Basis Adjustments in Triangular Reorganizations.

Tax Section Report 847
Report on Proposed Regulations Under Sections 704 and 737.

Tax Section Letter 848
Letter on Legislation Limiting Retroactive Regulations.

Tax Section Letter 849
Letter on Large Partnership Simplification Proposal.

Tax Section Letter 850
Letter on Taxation of Extraordinary Dividends -- Proposed Amendments to Code Section 1059.

Tax Section Report 851
Report on Proposed Regulations Section 1.1092(d)-2.

Tax Section Report 852
Report on Proposed Reforms to Administration and Enforcement of Employment Tax and Income Taxes on Individual Workers.

Tax Section Report 853
Taxation of U.S. Stock Gains of Foreign Shareholders and Limitation on Treaty Benefit Provisions.

Tax Section Letter 854
Letter on Limitation on State Taxation of Retirement Income.

Tax Section Report 855
Report on Temporary and Proposed Regulations Regarding Deductibility, Substantiation and Disclosure of Certain Charitable Contributions.

Tax Section Report 856 
Comments on Proposed Regulations Relating to Self-Employment Tax Treatment of LLC Members.

Tax Section Report 857
Technical Comments on the Administration's December 1995 Tax Proposals.

Tax Section Report 858
New York State and New York City Tax Proposals Regarding Attribution of Noninterest Expense.

Tax Section Letter 859
Letter on Rev. Rul. 95-69.

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