Paul L. Caron
Dean
Pepperdine Caruso
School of Law
NYSBA Tax Section
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NYSBA on Prohibited Tax Shelter Activity Under § 4965
The New York State Bar Association Tax Section has sent a letter and report to the Treasury Department and IRS on Prohibited Tax Shelter Activity Under § 4965. Here is the Summary: This report is submitted in response to Notice 2006-65’s request for comments on the new tax shelter provisions…. The first of this report
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NYSBA Releases Report on Patentability of Tax Advice and Tax Strategies
The New York State Bar Association Tax Section has sent a report to the House Ways & Means Committee and Senate Finance Committee on the Patentability of Tax Advice and Tax Strategies. Here is the Summary: We think the patenting of tax advice and tax strategies raises a number of difficult policy and practical issues.
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NYSBA Tax Section Calls on Sen. Baucus to End Block of Solomon’s Appointment as Assistant Secretary for Tax Policy
The New York State Bar Association Tax Section has written a letter to Senate Finance Committee Ranking Minority Member Max Baucus asking that he drop his attempt to block the confirmation of Eric Solomon as Assistant Secretary for Tax Policy unless the Treasury adopts a specific timetable for closing the tax gap [blogged here]: Although
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NYSBA Submits Report to IRS on Section 956 and Partnerships
The New York State Bar Association Tax Section has submitted a letter (2 pages) (from Chair Kimberly S. Blanchard) and report (20 pages) (drafted by Jeffrey D. Hochberg) to the Treasury Department and IRS on Section 956 and Partnerships.
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NYSBA Submits Letters and Reports to IRS
The New York State Bar Association Tax Section has submitted letters and reports to the Treasury Department and IRS on two issues: Dividend-Equivalent Redemptions Letter Report Qualified Foreign Corporations and Tax Treaties Letter Report
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NYSBA Tax Section on Family Trust Companies
The New York State Bar Association Tax Section has submitted a letter and report to the Treasury Department and IRS on family trust companies: Letter Report
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NYSBA Tax Section on Notice 2005-74
The New York State Bar Association Tax Section on Wednesday submitted a letter and report to the Treasury Department and IRS on Notice 2005-74 concerning the effect of common asset reorganizations on gain recognition agreements.
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NYSBA Tax Section on Notice 2005-74
The New York State Bar Association Tax Section on Wednesday submitted a letter and report to the Treasury Department and IRS on Notice 2005-74 concerning the effect of common asset reorganizations on gain recognition agreements.
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NYSBA Tax Section on Application of §§ 6111 & 6112 Material Advisor Rules to Law & Accounting Firms
The New York State Bar Association Tax Section on Friday submitted a letter and report to the Treasury Department and IRS on the application of the §§ 6111 and 6112 material advisor rules to law and accounting firms: Letter (4 pages) Report (No. 1109) (22 pages)
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NYSBA Tax Section on Application of §§ 6111 & 6112 Material Advisor Rules to Law & Accounting Firms
The New York State Bar Association Tax Section on Friday submitted a letter and report to the Treasury Department and IRS on the application of the §§ 6111 and 6112 material advisor rules to law and accounting firms: Letter (4 pages) Report (No. 1109) (22 pages)
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NYSBA Tax Section Proposes Revisions to Circular 230
The New York State Bar Association Tax Section on Monday submitted a 36-page letter (No. 1108) to the Treasury Department and IRS with suggested revisions to Circular 230: The Tax Section of the New York State Bar Association is writing this letter in response to a request from Donald Korb, Chief Counsel of the IRS,
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NYSBA Tax Section Proposes Revisions to Circular 230
The New York State Bar Association Tax Section on Monday submitted a 36-page letter (No. 1108) to the Treasury Department and IRS with suggested revisions to Circular 230: The Tax Section of the New York State Bar Association is writing this letter in response to a request from Donald Korb, Chief Counsel of the IRS,
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NYSBA Tax Section Submits Letters and Reports to Federal and State Tax Officials
The New York State Bar Association Tax Section has submitted several letters and reports to federal and state tax officials on a variety of tax issues: Liability of Partners for Unpaid NYS Sales Taxes of LLCs (No. 1106) Letter (3/17/06) Report (18 pages) Proposed NYS Corporate Partner Regulations (No. 1105) Letter (3/2/06) Report (25 pages)
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Sheppard on NYSBA Considers Partnership Questions
Lee A. Sheppard (Contributing Editor, Tax Analysts) has published NYSBA Considers Partnership Questions, also available on the Tax Analysts web site as Doc 2006-1566, 2006 TNT 18-5. The article reports on the discussion about the proposed compensatory partnership interests regulations with two top Treasury officials at the January 24 New York State Bar Association annual
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NYSBA Tax Section Submits Letters and Reports to IRS
The New York State Bar Association Tax Section has submitted several letters and reports to the IRS on a variety of tax issues: Net Value Transfer Proposed Regulations (No. 1102) Letter (1/20/06) Report (49 pages) Loss Importation and Duplication (No. 1101) Letter (1/6/06) Report (41 pages) Proposed Dual Consolidated Loss Regulations (No. 1100) Letter (12/21/05)
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NYSBA Tax Section Submits Letter to IRS on Act Straddle Amendments
The New York State Bar Association Tax Section has submitted a letter to the IRS on Act Straddle Amendments (Report No. 1099) (16 pages).
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NYSBA Submits Report to IRS on Partnership Equity Received in Exchange for Services
The New York State Bar Association Tax Section has submitted a letter and report to the IRS on Partnership Equity Received in Exchange for Services: Letter from Chair (David B. Hariton) (3 pages) Report No. 1098 (85 pages)