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Tax Letter 1110
Report commenting on IRS Notice 2005-74 which addresses the effect of various common asset reorganizations on gain recognition agreements ("GRAs")
Tax Report and Letter 1111
Report commenting on guidance to be proposed regarding tax consequences of appointing a family-owned trust company to serve as trustee of a trust for the benefit of family members
Tax Report and Letter 1112
Report addressing the issue of basis recovery in redemption transactions that are treated as dividend equivalent redemptions under Section 301 of the Code
Tax Report and Letter 1113
Report addressing limitation on benefits provisions in treaties and Section 1(h)(11) concerning the definition of “qualified foreign corporation,”
Tax Report and Letter 1103
Report on final, temporary and proposed Treasury Regulations issued under section 1446 of the IRC relating to the withholding by partnerships of U.S. tax on allocations of effectively-connected taxation income to foreign partners
Tax Report and Letter 1104
Report on proposed regulations under section 409A of the IRC addressing compensation practices of businesses employing U.S. taxpayers
Tax Report and Letter 1105
Report on proposed amendments to NY Tax Law Article 9-A regulations concerning the taxation of corporate partners
Tax Letter 1106
Letter dated March 17, 2006 from Kimberly S. Blanchard to Hon. Owen W. Johnson, Chair, New York State Senate Finance Committee, and Hon. Herman D. Farrell, Jr., Chair, New York State Assembly Ways and Means Committee, urging amendment to NYS Tax Law Section 1131(1), which currently imposes liability on all partners and members of LLCs for any unpaid sales taxes for such entities, together with reissuance of Report #1035 on Trust Fund Liability for Collection of Sales Tax.
Tax Report and Letter 1107
Report on Temporary Treasury Regulations Section 1.7874.1T which addresses the treatment of affiliate-owned stock for purposes of determining whether a foreign corporation is a surrogate foreign corporation under Section 7874
Tax Letter 1108
Letter dated May 1, 2006 from Kimberly S. Blanchard to Eric Solomon, Acting Deputy Assistant Secretary (Tax Policy), Department of the Treasury, Donald Korb, Chief Counsel, Internal Revenue Service, and Hon. Mark W. Everson, Commissioner, Internal Revenue Service, with suggested revisions to Circular 230 as it applies to written advice from tax practitioners.
Tax Report and Letter 1101
Report on Sections 362(e) and 334(b) of the IRC concerning basis adjustment rules for property transferred to a corporate recipient in a tax-free corporate reorganization or a Section 351 transaction, and also in the context of inbound subsidiary liquidations
Tax Report and Letter 1100
Recently Proposed Treasury Regulations Dealing with Dual Consolidated Losses (the "Proposed Regulations").
Tax Report and Letter 1102
Report on proposed Treasury Regulations issued under sections 332, 351 and 368 of the IRC which provide rules regarding formation, reorganizations and liquidations involving insolvent corporations