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Tax Section Reports 2013

Tax Section Reports Index

To be notified of new reports via email, send a blank email to: join-taxlaw@lists.nysba.org

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 webmaster@nysba.org


Tax Section Report and Letter 1291
This report discusses the proposed regulations issued under Section 162(m)(6) of the Internal Revenue Code on April 2, 2013.

Tax Section Report and Letter 1290
This report provides comments and recommendations regarding the proposed corporate equity reduction transaction (“CERT”) regulations issued on September 13, 2012.

Tax Section Report and Letter 1289
This report addresses proposed treasury regulation § 1.108-9

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 1284
This report provides comments and recommendations on the regulations proposed under Section 1411 of the Code on December 3, 2012.

Tax Section Report Letter 1283
This report provides recommendations for the 2013-2014 Guidance Priority List.

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.