Tax Section Report and Letter 1288
This report suggests that the NYS Department of Taxation and Finance issue administrative guidance addressing the procedures for the collection of tax liabilities under NYS Tax Law Section 174-b and related statutory provisions.
Tax Section Report and Letter 1287
This report on Subpart F issues involving currency gain and loss provides comments on the treatment of currency gain as "subpart F income," and related issues, under selected circumstances.
Tax Section Report and Letter 1286
This report provides comments and recommendations on the proposed regulations regarding the tax treatment of noncompensatory partnership options ("NCOs") issued by the Treasury Department and the IRS on February 5, 2013.
Tax Section Report and Letter 1285
This report discusses the proposed regulations addressing the treatment under Section 1411 of the Code of income and gains derived from the ownership of stock that is a controlled foreign corporations or a passive foreign investment company, Proposed Regulations 1.1411.10.
Tax Section Report and Letter 1282
This report provides comments and recommendations on the definitions of "FFI," "financial account," and related terms in the final regulations under Sections 1471 through 1474 of the Code, commonly referred to as "FATCA."
Tax Section Report and Letter 1281
This report requests guidance on the proper tax treatment by the buyer of the assumption of a deferred revenue liability of the seller in a taxable asset acquisition of a business.
NEW YORK STATE BAR ASSOCIATION, ONE ELK STREET, ALBANY, NY 12207 PH: (518) 463-3200 SECURE FX: (518) 463-5993