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Tax Reports 2004

Tax Section Reports Index

To be notified of new reports via email, send a blank email to:

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 e-mail

Tax Report and Letter 1049
Taxation of Partnership Interests Received for Services and Compensatory Partnership Options

Tax Report and Letter 1048
Proposed Regulations relating to Partnership Options and Convertible Securities

Tax Report and Letter 1047
New York's Personal Income Tax Withholding Requirements: Analysis and Recommendations

Tax Report and Letter 1045
Proposed Regulations under Sections 168(k) and 1400L of the Internal Revenue Code Relating to Additional First Year Depreciation Allowances

Tax Report and Letter 1046
Section 355(e) "Non-Plan" Issues

Tax Report and Letter 1050
Continuity of Interest and Pre-Closing Stock Value Fluctuation

Tax Report and Letter 1051
Treatment of Variable Stock Consideration In Tax-Free Corporate Reorganizations.

Tax Letter 1052
Revisions to the Confidentiality Provisions of the Tax Shelter Disclosure Regulations.

Tax Report and Letter 1053
Proposed Regulations Section 1.988-6.

Tax Letter 1054
Proposed Regulations Relating to Notional Principal Contracts with Nonperiodic Payments (REG-166012-02).

Tax Letter 1055
H.R. 2896 - Tax Shelter Penalty Provisions

Tax Letter 1056
S. 1637 - JOBS Act -Tax Shelter Penalty Provisions.

Tax Report and Letter 1057
Proposed Amendments to Circular 230.

Tax Report and Letters 1058
The Governor's 2004-2005 Budget Bill (Senate 6060/Assembly 9560)

Tax Report and Letter 1059
Report on Capitalization of Expenses to Repair, Improve or Rehabilitate Tangible Property and Certain Transaction Costs.

Tax Report and Letter 1060
Distributions Following Tax-Free Reorganizations.

Tax Report and Letter 1061
Report on Temporary Regulations Section 1.368-2T Relating to "A" Reorganizations Involving Disregarded Entities.

Tax Report and Letter 1062
Report on Proposed Notional Principal Contract Regulations.

Tax Letter 1063
Provisions of H.R. 4520 and S. 1637 Relating to the Taxation of Deferred Compensation.

Tax Report and Letter 1065
Proposed New York State Tax Shelter Legislation.

Tax Report and Letter 1066
Definition of "Traded On An Established Market" Within The Meaning of Section 1273.

Tax Letter 1067
Proposed Amendments to Qualified Covered Call Rules.

Tax Letter 1068
Senate JOBS Bill Amendments to Section 269

Tax Report and Letter 1069
Report on Temporary and Proposed Regulations Concerning Allocation of Creditable Foreign Tax Expenditures.

Tax Report and Letter 1070
Source, "Effective Connection" of COD Income in Cross-Border Financings.

Tax Report and Letter 1071
Report on Notice 2004-37.

Tax Report and Letter 1072
Report on Proposed Regulations Regarding Continuity of Interest and Pre-Closing Stock Value Fluctuations.

Tax Letter 1073
Filing Deadline for Material Advisors under Notice 2004-80

Tax Letter 1074
Internal Revenue Code Section 965

Tax Report and Letter 1064
Report on Transfers of Assets or Stock Following a Corporate Reorganization.