ABA Section of Taxation Regulatory Submissions, 2001-02

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Comments on Regulations and Practice Ethics — 2001

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Submissions Archive

I.R.C. §SubmittedSubmission Title
variousDec. '01Papers presented at the ABA/AICPA/TEI Tax Simplification Conference
various11/30/01Comments Concerning ESOP Refinancings Under ERISA Fiduciary Provisions*
70511/28/01Comments Concerning Section 705 of the Internal Revenue Code Regarding Basis in a Partner's Interest*
89411/27/01Comments Concerning Proposed Regulations Under Section 894(c) Relating to Payments Made by Domestic Reverse Hybrid Entities*
various11/26/01Reply to Request for Comments on Excluding Charitable Contributions from the Definition of "Collateral Source"*
various11/19/01Examples of Small and Medium-Sized For-Profit Businesses in New York City Negatively Affected by the September 11th Terrorist Attacks on the World Trade Center That Would Benefit from Charitable Grants*
various10/18/01IRS Taxpayer Advocate Service Legislative Recommendations
various10/15/01Request 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*
n/a8/13/01Administrative Recommendation Regarding Regulations Governing Practice Before the IRS (Circular 230)*
various7/31/01Comments Concerning Current Language in Form 990 Regarding Reporting of Compensation Arrangements by Exempt Organizations*
355(e)7/26/01Comments Concerning Proposed Regulations Under Section 355(E) Defining a “Plan (or Series of Related Transactions)”*
3687/26/01Supplemental Comments Concerning Regulations Under Section 368 Regarding Mergers Involving Disregarded Entities*

n/a

7/23/01Supplemental Comments Concerning IRS Notice 2001–10*
60155/24/01Comments on the Section 6015 Proposed Regulations*
12595/23/01Comments Concerning Forthcoming Regulations Regarding Constructive Sales*
1031(k)5/22/01Comments on Proposed Amendment to the Regulations Under Section 1031 on Definition of “Disqualified Person”*
170May '01Comments Concerning Revision of Charitable Remainder Trust Sample Forms
423May '01Comments Concerning FSA 199926034: FICA Liability for ESPPs
125May '01Comments Concerning Cafeteria Plan Regulations Under Internal Revenue Code Section 125
132May '01Comments Concerning Proposed Regulation on Qualified Transportation Fringe Benefits under Internal Revenue Code Section 132(F)
1215/01/01Comments on Proposed Regulations Under Section 121

n/a

4/23/01Comments Regarding Proposed Amendments to Circular 230
49584/10/01Comments Concerning Temporary and Proposed Regulations Under Section 4958 of the Internal Revenue Code of 1986
74304/2/01Comments Concerning Proposed Treasury Regulation 301.7430-7

n/a

Apr. '01Comments Concerning IRS Notice 2001–10

n/a

3/27/01Comments Concerning Proposed Amendments to the United States Sentencing Guidelines
4013/23/01Comments With Respect to Prop. Treas. Reg. §§ 1.401(A)(4)-8(B)(1) and 9(B)(2)(V) Governing So-Called “New Comparability Plans”
49753/22/01Comments on the Voluntary Fiduciary Correction Program
6011, 6111, 61122/21/01Additional Comments Concerning Temporary and Proposed Regulations Under Sections 6011, 6111, and 6112 of the Internal Revenue Code of 1986

n/a

2/12/01Tax Simplification Recommendations (with AICPA & TEI)
10312/8/01Joint Report on IRC Section 1031 Open Issues Involving Partnerships

various

Feb. '01Comments on IRS Announcement 2000-84 on the Need for Guidance Clarifying the Application of Internal Revenue Code Provisions to Use of the Internet by Exempt Organizations
166, et. al.Feb. '01Industry Issue Resolution Pilot Program under Notice 2000-65: Financial Services Issues

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