Comments on Regulations and Administrative Rulings – 2000 The comments listed in this Index represent the individual views of the ABA Section of Taxation members who prepared them. They have not been approved by the Section of Taxation, 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 or of the Section. Documents are provided in HTML or Adobe Acrobat format except where otherwise indicated.
