NYSBA Issues Tax Reports

The New York State Bar Association Tax Section has issued several tax reports:

• Notice 2008-20:  Intermediary Tax Shelters (1156)
• Revenue Procedure 2003-65 (1155)
• Transactions Between a Risk Protection Buyer and an Individual "Cell" of a "Protected Cell Company" Outside the Insurance Context (1154)
• Recommending Repeal of Section 562(c) With Respect to RICs and REITs (1153)
• Treasury Regulations Sections 1.368-1(d) and -2(k) (1152)
• Modifications to Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC) (1151)
• Report on Proposed Treasury Regulation Section 1.1502-13(g) Relating to Intercompany Obligations (1150)
• Report on the Proposed Amendments to Circular 230 Relating to Standards with Respect to Tax Returns (1149)
• Canadian-U.S. Treaty Protocol -- Payments Through Hybrids (1148)
• New York Stock Transfer Tax (1147)