Tuesday, January 18, 2005
The New York State Bar Association Tax Section has submitted a report to the IRS on the Proposed Regulations Under Section 752 Relating to the Allocation of Partnership Liabilities Where a Disregarded Entity is an Obligor:
- Letter from Chair (Lewis R. Steinberg) (2 pages)
- Report No. 1076 (21 pages) (Joel Scharfstein was the principal author; William B.Brannan, Kimberly S.Blanchard, Patrick C.Gallagher, Gary B.Mandel, Andrew W.Needham, Michael L. Schler, David H.Schnabel, Lewis R.Steinberg & Willard B.Taylor provided helpful comments).