ABA Section of Taxation Public Policy: Comments, 2001

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Public Policy
Comments on Regulations and Administrative Rulings – 2001
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.
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Submissions to U.S. Treasury Dept. & IRS
 I.R.C. §  Submitted  Comments Concerning: 
89412/6/01Proposed Regulations Under Section 894(c) Relating to Payments Made by Domestic Reverse Hybrid Entities
various11/30/01ESOP Refinancings Under ERISA Fiduciary Provisions
70511/28/01Section 705 of the Internal Revenue Code Regarding Basis in a Partner's Interest
various11/26/01Excluding Charitable Contributions from the Definition of "Collateral Source"
various10/16/01Request for Confirmation from the IRS that Charitable Loans and Grants Provided to For-Profit Business Entities Affected By the September 11, 2001 Terrorist Attacks Are Excludable From Income
various7/31/01Current Language in Form 990 Regarding Reporting of Compensation Arrangements by Exempt Organizations
355(e)7/26/01Proposed Regulations Under Section 355(E) Defining a “Plan (or Series of Related Transactions)”
3687/26/01Regulations Under Section 368 Regarding Mergers Involving Disregarded Entities

n/a

7/23/01IRS Notice 2001–10
1031(k)5/31/01Proposed Amendment to the Regulations Under Section 1031 on Definition of “Disqualified Person”
60155/24/01Section 6015 Proposed Regulations
12595/23/01Forthcoming Regulations Regarding Constructive Sales
1215/07/01Proposed Regulations Under Section 121

n/a

4/23/01IRS Notice 2001–10
49584/16/01Temporary and Proposed Regulations Under Section 4958 of the Internal Revenue Code of 1986
74304/2/01Proposed Treasury Regulation 301.7430-7

n/a

3/30/01Proposed Amendments to the United States Sentencing Guidelines
4013/30/01Prop. Treas. Reg. §§ 1.401(A)(4)-8(B)(1) and 9(B)(2)(V) Governing So-Called “New Comparability Plans”
49753/21/01Voluntary Fiduciary Correction Program
166, et. al.3/1/01Industry Issue Resolution Pilot Program under Notice 2000-65: Financial Services Issues
4232/28/01FSA 199926034: FICA Liability for ESPPs
6011, 6111, 61122/21/01Temporary and Proposed Regulations Under Sections 6011, 6111, and 6112 of the Internal Revenue Code of 1986 (Additional Comments)
10312/21/01IRC Section 1031 Open Issues Involving Partnerships

various

2/21/01IRS Announcement 2000-84 on the Need for Guidance Clarifying the Application of Internal Revenue Code Provisions to Use of the Internet by Exempt Organizations
1701/23/01Revision of Charitable Remainder Trust Sample Forms
1251/08/01Cafeteria Plan Regulations Under Internal Revenue Code Section 125
1321/08/01Proposed Regulation on Qualified Transportation Fringe Benefits under Internal Revenue Code Section 132(F)

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