Public Policy: 2007 Comments, Section of Taxation (ABA)

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Section of Taxation : Public Policy

Comments on Regulations and Administrative Rulings – 2007
The comments listed in this Index 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.
Submissions to U.S. Treasury Dept. & IRS
 I.R.C. §  Submitted  Comments Concerning: 
67(e)10/23/07Proposed Regulations Relating to Limitation on Estates or Trusts Deductions (REG-128224-06)
82210/05/07Comments in Response to IRS Notice 2007-39, on the Application of Monetary Penalties in Disciplinary Procedure under Section 822 of the American Jobs Creation Act of 2004
n/a10/04/07Comments Concerning Discussion Draft of Redesigned Form 990 for Tax-Exempt Organizations
n/a09/28/07Comments Concerning Low-Income Housing Qualified Contract Proposed Regulations
409a09/21/07Comments Concerning Internal Revenue Code Section 409A Relating to Compliance Deadline
n/a09/19/07

Survey Report on Independence of IRS Appeals

152(e)09/19/07Comments Concerning Proposed Regulations Under Section 152(e) of the Internal Revenue Code
136708/31/07Comments on Proposed Regulations under Section 1367 of the Internal Revenue Code regarding the Treatment of Open Account Debt of S Corporations
n/a08/20/07Comments in Response to Notice and Request for Comments on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
n/a08/01/07Comments in Response to IRS Notice 2007-21 on Treasury Study on Donor Advised Funds and Supporting Organizations
205307/24/07Comments Concerning Proposed Regulations Relating to Deductions for Claims Against an Estate under Section 2053
615907/02/07Comments on Proposed Regulations Related to the Payment of Tax Liabilities in Installments
n/a07/10/07Comments on Proposed Regulations Relating to Payment In Lieu of Taxes under Section 1.141-4 of the Treasury Regulations
n/a06/18/07Recommendations for 2007-2008 Guidance Priority List
409a06/14/07Recommendations for Improved Tax Administration Related to Section 409A
n/a06/11/07Comments on Final Regulations Defining the Term “Statutory Merger or Consolidation” (T.D. 9242)
n/a06/04/07Comments in Response to IRS Notice 2006-109 on the Application of the Pension Protection Act of 2006 to Donor Advised Funds and Supporting Organizations
409a04/25/07Comments under Internal Revenue Code Section 409A Concerning Calculation and Timing of Income Inclusion, Reporting, and withholding
n/a04/25/07Comments Concerning Notice 2006-14
48204/23/07

Comments on Temporary and Proposed Section 482 Regulations on Services and Other Issues

n/a04/10/07ABA Section of Taxation Proposed Revision of Rev. Proc. 86-42
 03/30/07Comments Concerning Proposed Revisions to Form 8857 and Related Instructions
901 and 90303/22/07Comments on Proposed Regulations Regarding the Identity of the Taxpayer for Purposes of Section 901 and 903
6011, 6111, 611203/05/07Comments Concerning the Proposed Regulations Under Sections 6011, 6111, and 6112
n/a02/27/07Comments on Procedures for Requesting Accounting Method Changes
1221(a)(4)02/22/07Comments on Proposed Regulations under Section 1221(a)(4)
n/a02/21/07Comments Concerning a New Category of Reportable Transaction Covering Patented Tax Strategies
n/a02/15/07

Comments Concerning Proposed Regulations Relating to Exchanges of Property for an Annuity

496502/05/07Comments Concerning Section 4965 of the Internal Revenue Code of 1986
90201/16/07Comments Concerning Temporary and Proposed Regulations Relating to Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations

Review Additional Comment Submissions
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Section of Taxation Public Policy Index

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