ABA Section of Taxation Public Policy http://www.americanbar.org/groups/taxation/policy.html The comments listed represent the views of the ABA Section of Taxation. They have not been approved by the House of Delegates or the Board of Governors of the American Bar Association and should not be construed as representing the policy of the Association. Documents are provided in Adobe Acrobat format unless otherwise indicated. http://www.americanbar.org/content/dam/aba/images/taxation/rss-logo.jpg ABA Section of Taxation http://americanbar.org/groups/taxation ABA Section of Taxation Options for Tax Reform to Amend Code Section 6103(e) of the Internal Revenue Code http://www.americanbar.org/content/dam/aba/administrative/taxation/040212letter.pdf Mon, 2 April 2012 09:00:00 EST Internal Revenue Service Proposed Amendments to the Rules of the United States Tax Court http://www.americanbar.org/content/dam/aba/administrative/taxation/030112comments.pdf Mon, 1 March 2012 09:00:00 EST Internal Revenue Service Proposed Regulations Issued under Section 892 http://www.americanbar.org/content/dam/aba/administrative/taxation/013012comments.pdf Mon, 30 January 2012 09:00:00 EST Internal Revenue Service Guidance under Section 108(a) http://www.americanbar.org/content/dam/aba/administrative/taxation/011712comments.pdf Tue, 17 January 2012 09:00:00 EST Internal Revenue Service Advance Pricing and Mutual Agreement Program http://www.americanbar.org/content/dam/aba/administrative/taxation/010512comments.pdf Thu, 05 January 2012 09:00:00 EST Internal Revenue Service Proposed Regulations Changing Tax Preparer Due Diligence Standards Relating to the Earned Income Tax Credit (Reg. 140280-09) http://www.americanbar.org/content/dam/aba/administrative/taxation/120611comments.pdf Tue, 06 December 2011 09:00:00 EST Internal Revenue Service Options for Tax Reform Relating to Partnerships http://www.americanbar.org/content/dam/aba/administrative/taxation/120211comments-1.pdf Fri, 02 December 2011 09:00:00 EST Congress Options for Tax Reform Relating to Financial Transactions http://www.americanbar.org/content/dam/aba/administrative/taxation/120211comments-2.pdf Fri, 02 December 2011 09:00:00 EST Congress Application of Section 362(e) to Partnership Interests http://www.americanbar.org/content/dam/aba/administrative/taxation/110911comments.pdf Wed, 09 November 2011 09:00:00 EST Internal Revenue Service Application of Section 362(e) to Partnership Interests http://www.americanbar.org/content/dam/aba/administrative/taxation/102611comments.pdf Wed, 26 October 2011 09:00:00 EST Internal Revenue Service Proposed Regulations That Would Require Fingerprinting of Participants in the Preparer Tax Identification Number Program (Reg 116284-11) http://www.americanbar.org/content/dam/aba/administrative/taxation/101811comments.pdf Tue, 18 October 2011 09:00:00 EST Internal Revenue Service Proposed Regulations Under Section 162(m) http://www.americanbar.org/content/dam/aba/administrative/taxation/101411comments.pdf Fri, 14 October 2011 09:00:00 EST Internal Revenue Service Interim Final Regulations for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Process under the Patient Protection and Affordable Care Act http://www.americanbar.org/content/dam/aba/administrative/taxation/090611comments.pdf Tue, 06 September 2011 09:00:00 EST Internal Revenue Service Notice 2011-62 Ex Parte Communications Between Appeals and Other Internal Revenue Service Employees http://www.americanbar.org/content/dam/aba/administrative/taxation/080111comments.pdf Wed, 31 Aug 2011 09:00:00 EST Internal Revenue Service Guidance Under Section 355(d) http://www.americanbar.org/content/dam/aba/administrative/taxation/080111comments.pdf Mon, 01 Aug 2011 09:00:00 EST Internal Revenue Service 2011-2012 Guidance Priority List http://www.americanbar.org/content/dam/aba/administrative/taxation/072511comments.pdf Mon, 25 Jul 2011 09:00:00 EST Internal Revenue Service Final Circular 230 Regulations http://www.americanbar.org/content/dam/aba/administrative/taxation/071111comments.pdf Mon, 11 Jul 2011 09:00:00 EST Internal Revenue Service Provisions of The HIRE Act Regarding Foreign Trusts With U.S. Beneficiaries http://www.americanbar.org/content/dam/aba/administrative/taxation/051811comments.pdf Wed, 18 May 2011 09:00:00 EST Internal Revenue Service Final Regulations Relating to Compensation to Service Providers Under Section 408(b)(2) of ERISA http://www.americanbar.org/content/dam/aba/administrative/taxation/050411comments_2.pdf Wed, 04 May 2011 09:00:00 EST US Dept. of Labor Notice 2010-63 Concerning Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans http://www.americanbar.org/content/dam/aba/administrative/taxation/050411comments.pdf Wed, 04 May 2011 09:00:00 EST Internal Revenue Service Proposed Regulations on Series of a Domestic Series Organization http://www.americanbar.org/content/dam/aba/administrative/taxation/04292011comments.pdf Fri, 29 Apr 2011 09:00:00 EST Internal Revenue Service Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as Grandfathered Plan under the Patient Protection and Affordable Care Act http://www.americanbar.org/groups/taxation/policy.html Tue, 22 Mar 2011 09:00:00 EST Internal Revenue Service Letter Regarding Internal Revenue Service Funding http://www.americanbar.org/content/dam/aba/administrative/taxation/031611comments.pdf Wed, 16 Mar 2011 09:00:00 EST Congress Proposed Amendments to the Rules of the United States Tax Court http://www.americanbar.org/content/dam/aba/administrative/taxation/030711comments.pdf Mon, 07 Mar 2011 09:00:00 EST US Tax Court Foreign Account Tax Compliance Act (FATCA) Offset Provisions of the HIRE Act Relating to Beneficiaries of Trusts http://www.americanbar.org/content/dam/aba/migrated/tax/pubpolicy/2011/021411comments.pdf Mon, 14 Feb 2011 09:00:00 EST Internal Revenue Service Guidance On Determining Permission For Late Filing http://www.americanbar.org/content/dam/aba/migrated/tax/pubpolicy/2011/012011comments_1.pdf Thur, 20 Jan 2011 09:00:00 EST Internal Revenue Service Requirements For Tax- Exempt Hospitals http://www.americanbar.org/content/dam/aba/migrated/tax/pubpolicy/2011/012011comments_2.pdf Thur, 20 Jan 2011 10:00:00 EST Internal Revenue Service Notice 2010-62 Regarding The Implementation Of The Economic Substance Legislation http://www.americanbar.org/content/dam/aba/migrated/tax/pubpolicy/2011/011811comments.pdf Tue, 18 Jan 2011 09:00:00 EST Internal Revenue Service Grandfathering Rules In The HIRE Act And Notice 2010-60 http://www.americanbar.org/content/dam/aba/migrated/tax/pubpolicy/2011/011011comments.pdf Mon, 10 Jan 2011 09:00:00 EST Internal Revenue Service Bond-Financed Grants http://www.americanbar.org/content/dam/aba/migrated/tax/pubpolicy/2011/010511comments.pdf Mon, 05 Jan 2011 09:00:00 EST Internal Revenue Service