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Taxation of Business Entities Committee

Overview
Chairs
- Jonathan M. Schorr
  Email Jonathan M. Schorr
Reports
- Recommendations to Reform New York City and New York State Tax Civil Penalty Provisions (June 09, 2021) PDF
  
  Author(s): State & Local Taxation Committee Taxation of Business Entities Committee
  
  Subject Area(s):
- Report Offering Proposals Regarding the Deduction Deferral Rule of IRC Section 404(a)(5) (August 11, 2016) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Report Proposing Guidance Clarifying the Application of the FIRPTA Rules to Certain Publicly Traded Stock Owned by a Partnership (January 12, 2016) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Report Offering New Proposed Guidance on the Treatment of a Partner as an Employee For Federal Tax Purposes (June 18, 2014) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Report Offering Proposals to Eliminate Duplicative or Otherwise Unnecessary Filing Requirements for Certain Interests in Foreign Corporations and Foreign Partnerships (September 01, 2013) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Letter to Congress regarding The Equal Access to Tax Planning Act of 2011 (S.139) and Section 14 of The Patent Reform Act of 2011 (S.23) (April 01, 2011) PDF
  
  Author(s): Personal Income Taxation Committee Estate & Gift Taxation Committee Taxation of Business Entities Committee
  
  Subject Area(s):
- Report Requesting Guidance Concerning Various Provisions of Section 7704 of the Internal Revenue Code of 1986 (January 01, 2011) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Report Offering Proposed Guidance on the Federal Income Tax Treatment of Post-Closing Contingent Consideration in Reorganizations (May 01, 2010) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Report offering proposed guidance regarding the Passive Foreign Investment Company Rules (PFIC) (October 01, 2009) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Letter to OECD on the Entitlement of Collective Investment Vehicles for Tax Treaty Benefits - Treaty Eligible State Investors (November 01, 2008) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Report Regarding Proposals for Accounting Treatment of Interest on Non-Performing Loans (July 01, 2008) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Report Offering Proposals Regarding the "Derivative Benefits" Provisions Found in the Limitation on Benefits Article of Certain U.S. Income Tax Treaties (June 01, 2008) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Report offering proposed guidance regarding U.S. federal income tax treatment of certain lending activities conducted within the U.S. (May 01, 2007) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Report to the IRS offering comments on the application of Internal Revenue Code Section 409A to service arrangements between partnerships and partners (June 01, 2006) PDF
  
  Author(s): Taxation of Business Entities Committee
  
  Subject Area(s):
- Comments on IRS Circular 230 (which governs practice before the IRS) (May 01, 2005) PDF
  
  Author(s): Personal Income Taxation Committee Trusts, Estates & Surrogate's Courts Committee Estate & Gift Taxation Committee Taxation of Business Entities Committee
  
  Subject Area(s):
News & Media
- Tax Planning for Brexit & Beyond: Navigating the New European Landscape (February 22, 2018)
Events
- Blockchain: Tax, Trust and Estate Issues (June 12, 2023)

Taxation of Business Entities Committee

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Taxation of Business Entities Committee

Taxation of Business Entities Committee

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