Government Submissions

    The mission of the Section of Taxation is to serve our members and the public by providing education about taxes and tax systems, and by providing leadership to support the development of an equitable, efficient and workable tax system.

    Government Submissions, Archives & Policy Materials

    All of our policy materials and government comments are gathered here. The policy archives go all the way back to 1997.

    Proposed Regulations Under Section 382(h) (November 12, 2019)
    Proposed Regulations Under Sections 1291, 1297 and 1298 Regarding PFICs (October 9, 2019)
    Proposed Collection Form 4506-T, Request for Transcript of Tax Return (September 19, 2019)
    Temporary Regulations under Section 245A, Proposed Regulations under Sections 951A and 958, and Final Regulations under Section 9 (September 11, 2019)
    Proposed Regulations under Section 1297 with respect to PFICs (September 9, 2019)
    Guidance Under Sections 2631(c) and 2010(c)(3) as Modified by Pub. L. No. 115-97 (August 13, 2019)
    Proposed Elimination of Attorney Positions from the IRS Office of Professional Responsibility (August 7, 2019)
    Additional Recommendation for Priority Guidance Plan (July 18, 2019)
    Application of the Active Trade or Business Requirement under Section 355(b) (July 17, 2019)
    Section 4960, Notice 2019-9 and Volunteers Providing Services to Tax-Exempt Organizations (July 12, 2019)
    Proposed Regulations under Section 1446(f) (July 10, 2019)
    The Impact of Proposed Regulations Regarding Investments in Qualified Opportunity Funds Under Section 1400Z-2 on Consolidated Groups (July 8, 2019)
    Proposed Regulations Regarding Investments in Qualified Opportunity Funds Under Section 1400Z-2 (July 1, 2019)
    Change of Address under Form 8822 (July 1, 2019)
    Proposed Revenue Procedure in Notice 2019-07 Regarding Section 199A and Rental Real Estate Enterprises (June 27, 2019)
    Proposed Regulations Addressing Section 250 (June 20, 2019)
    Recommendations for the 2019-2020 Priority Guidance Plan (June 7, 2019)
    Proposed Regulations Addressing Section 59A (May 15, 2019)
    Proposed Regulations under Section 163(j) and its interaction with Section 108 (May 13, 2019)
    Final Regulations Under Section 199A (April 18, 2019)
    Proposed Guidance under Section 168(k) Regarding Consolidated Returns (March 28, 2019)
    Treatment of Applicable Partnership Interests Under Section 1061 (March 22, 2019)
    Proposed Regulations Concerning Foreign Tax Credits (March 18, 2019)
    Impact of the Proposed Regulations under Section 163(j) on Passthrough Entities and their Owners (March 7, 2019)
    Impact of the Proposed Regulations under Section 163(j) on Real Estate (February 28, 2019)
    Definition of Interest in the Proposed Regulations under Section 163(j) (February 26, 2019)
    Treatment of Corporate Taxpayers and Consolidated Groups in Proposed Guidance under section 163(j) (February 26, 2019)
    Treatment of Partnerships in Proposed Regulations under Section 168(k) (February 12, 2019)
    Proposed Regulations under Section 951A in Relation to Passthrough Entities and their Owners (January 16, 2019)
    Proposed Regulations Regarding Investments in Qualified Opportunity Funds Under Section 1400Z-2 (January 10, 2019)
    Qualifying Insurance Corporation Exception from Passive Foreign Investment Company Status under Section 1297(f) (January 3, 2019)
    2018 Regulatory and Legislative Submissions
    2017 Regulatory and Legislative Submissions
    2016 Regulatory and Legislative Submissions
    2015 Regulatory and Legislative Submissions
    2014 Regulatory and Legislative Submissions
    2013 Regulatory and Legislative Submissions
    2012 Regulatory and Legislative Submissions
    2011 Regulatory and Legislative Submissions
    2010 Regulatory and Legislative Submissions
    2009 Regulatory and Legislative Submissions
    2008 Regulatory and Legislative Submissions
    2007 Regulatory and Legislative Submissions
    2006 Regulatory and Legislative Submissions
    2005 Regulatory and Legislative Submissions
    2004 Regulatory and Legislative Submissions
    2003 Regulatory and Legislative Submissions
    2002 Regulatory and Legislative Submissions
    2001 Regulatory and Legislative Submissions

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