1999 Regulatory and Legislative Submissions

The comments listed 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.

U.S. Treasury Department & IRS

• Publication of Notice 99-59   (Dec. 22, 1999)
  I.R.C.§:   n/a
  
• Amendments to Circular 230 and Accompanying Letter   (Dec. 6, 1999)
  I.R.C.§:   n/a
  
• Proposed Regulations under Section 355(e)   (Dec. 6, 1999)
  I.R.C.§:   355(e)
  
• Proposal to Tax Issuance of Tracking Stock   (June 23, 1999)
  I.R.C.§:   n/a
  
• Internal Revenue Code Issues Relating to Private Sector Pensions and Social Security Reform   (June 15, 1999)
  I.R.C.§:  various
  
• Nondiscrimination Standards for Governmental Plans   (May 26, 1999)
  I.R.C.§:   various
  
• Administration Proposal to Change Section 368(c) Definition of Corporate Control   (March 26, 1999)
  I.R.C.§:   368
  
• Tax Law Complexity   (February 26, 1999)
  I.R.C.§:   various
  
• Notice 97-45, Highly Compensated Employee Definition   (February 2, 1999)
  I.R.C.§:   414
  

Congress

• Corporate Tax Shelters   (Nov. 10, 1999)
  I.R.C.§:   various
  
• Penalty and Interest Provisions in the IRC   (Nov. 9, 1999)
  I.R.C.§:   various
  
• Taxpayer Confidentiality and Tax Return Information Confidentiality in General   (Oct. 8, 1999)
  I.R.C.§:   n/a
  
• H.R. 2255: Abusive Tax Shelter Shutdown Act of 1999   (Sep. 23, 1999)
  I.R.C.§:   various
  
• Corporate Tax Shelters (Letters to House and Senate)   (Sep. 9, 1999)
  I.R.C.§:   various
  
• Need to Ensure Adequate Funding for Internal Revenue Service   (Aug. 3, 1999)
  I.R.C.§:   n/a
  
• Tax on Net Earnings from Self-Employment (with Accompanying Letter)   (July 6, 1999)
  I.R.C.§:   various
  
• Low Income Taxpayer Clinic Funding, 1999–2000   (June 25, 1999)
  I.R.C.§:   n/a
  
• Impact of Complexity in the Tax Code on Individual Taxpayers and Small Businesses  (May 25, 1999)
  I.R.C.§:   various
  
• Revenue Raising Proposals in the Administration's Fiscal Year 2000 Budget   (April 27, 1999)
  I.R.C.§:   n/a
  
• Complexity of the Individual Income Tax   (April 15, 1999)
  I.R.C.§:    n/a
  
• Possible Changes to Penalty Provisions of the Internal Revenue Code   (March 12, 1999)
  I.R.C.§:   various
  
• Revenue Provisions in the President's FY2000 Budget (Corporate Tax Shelters)   (March 10, 1999)
  I.R.C.§:   n/a
  
• Proposed Amendments to Regulations on Charitable Remainder Trusts and Transfers of Interests Promulgated under Section 664 of the Internal Revenue Code of 1986 (Relating to Charitable Remainder Trusts) and under Section 2702 (Relating to Special Valuation Rules for Transfers of Interests in Trusts)   (Feb. 19, 1999)
  I.R.C.§:   664, 2702