2000 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

• Cafeteria Plan Regulations Under Internal Revenue Code Section 125   (Dec. 21, 2000)
  I.R.C.§:   125
  
• Worker Economic Opportunity Act (Pub. L. No. 106-202)   (Dec. 13, 2000)
  I.R.C.§:   various
  
•  401(k) Design-Based Safe Harbors   (Dec. 2000)
  I.R.C.§:   401, 410
  
• Proposed Regulation on Qualified Transportation Fringe Benefits under Internal Revenue Code Section 132(F)   (Nov. 20, 2000)
  I.R.C.§:   132
  
• Minutes of IRS Courtesy Call   (Nov. 15, 2000)
  I.R.C.§:   n/a
  
• Identification of Highly Compensated Employees Under IRC §414(q) Following a Merger or Other Acquisition   (Nov. 7, 2000)
  I.R.C.§:   414
  
• Proposed Regulations Regarding the LIFO Method of Accounting [REG-107644-98]   (Oct. 27, 2000)
  I.R.C.§:   472
  
• Notice of Proposed Rulemaking Prop. Treas. Regs. Sections 1.643(a)-8 and Amendments to Treas. Reg. Section 1.664-1   (Sep. 29, 2000)
  I.R.C.§:   643, 664
• "Pre-Opinion Opinions" Relating to Corporate Tax Shelter Items   (Sep. 2000)
  I.R.C.§:   482, 863, 864
  
• Notice of Proposed Rulemaking to Amend the Regulations Governing Practice Before the Internal Revenue Service ("Circular 230" Sections 10.7 and 10.28)   (Sep. 2000)
  I.R.C.§:   411
  
• Proposed Global Dealing Regulations Under Sections 482, 863, and 864   (Aug. 29, 2000)
  I.R.C.§:   n/a
  
• Proposed Treasury Regulations Under 411(d)(6)   (Aug. 23, 2000)
  I.R.C.§:   n/a
  
• Temporary and Proposed Regulations Under Sections 6011, 6111, and 6112 of the Internal Revenue Code of 1986 (Corporate Tax Shelter Regulations)   (Aug. 2000)
  I.R.C.§:   6011, 6111, 6112
  
• Regulations Under Section 148 (Fair Market Value and Safe Harbor)   (Aug. 2000)
  I.R.C.§:   148
  
• Proposed Treasury Regulation 301.7701-3(h)   (July 31, 2000)
  I.R.C.§:   n/a
  
• Proposal to Clarify the Definition of Nonqualified Preferred Stock   (July 25, 2000)
  I.R.C.§:   various
  
• Proposed Regulations Under Section 355(d)   (July 20, 2000)
  I.R.C.§:   355
  
• Need for Guidance on Reverse Like-Kind Exchanges   (July 5, 2000)
  I.R.C.§:   1031
  
• Regulations Under §141 As They Relate to Output Facilities   (June 21, 2000)
  I.R.C.§:   141
  
• COBRA Proposed Regulations Under Section 4980   (June 6, 2000)
  I.R.C.§:   4980
  
• Age Discrimination Issues in Cash Balance Pension Plans   (June 2000)
  I.R.C.§:   various
  
• Final “Fast-Pay Stock” Regulations   (May 9, 2000)
  I.R.C.§:   7701
  
• Proposed Section 460 Long-Term Contract Regulations  (April 27, 2000)
  I.R.C.§:   460
  
• Partnership Mergers and Divisions   (April 19, 2000)
  I.R.C.§:   708, 743, 752
  
• Notice of Proposed Rule Making on Arbitrage and Related Restrictions Applicable to Tax-Exempt Bonds   (April 4, 2000)
  I.R.C.§:   148
  
• Proposed Regulations Section 1.337(d)-5 and Temporary Regulation Section 1.337(d)-5T   (April 2000)
  I.R.C.§:  337, 1374
  
• Suggestions to the IRS Large and Mid-Size Business Division   (March 10, 2000)
  I.R.C.§:   n/a
  
• Specific Tax Areas of Major Concern to Large and Mid-Size Businesses   (March 10, 2000)
  I.R.C.§:   n/a
  
• Recommendations for the 2000 Treasury-IRS Guidance Priority List   (March 9, 2000)
  I.R.C.§:    various
  
• National Taxpayer Advocate's 2000 Report to Congress   (March 8, 2000)
  I.R.C.§:   n/a
  
• Issues Statement 1999-1 from the Committee on Standards of Tax Practice   (March 2000)
  I.R.C.§:   n/a
  

Congress

• The Impact of Complexity in the Tax Code on Small Businesses   (Sep. 7, 2000)
  I.R.C.§:   various
  
• Proposed Corporate Tax Shelter Legislation   (June 22, 2000)
  I.R.C.§:   various
  
• Earlier Comments Regarding Tax Provisions of the Proposed Bankruptcy Reform Act of 1999   (May 17, 2000)
  I.R.C.§:   n/a  
  
• Tax Provisions of the Proposed Bankruptcy Reform Act of 1999   (April 26, 2000)
  I.R.C.§:   n/a
  
• Methods of Accounting   (April 5, 2000)
  I.R.C.§:   various
  
• Tax Shelters & Circular 230   (March 21, 2000)
  I.R.C.§:   n/a
  
• Penalty and Interest Provisions and Corporate Tax Shelters   (March 9, 2000)
  I.R.C.§:   various
  
• Recommendations for Tax Simplification from ABATax, AICPA, TEI   (Feb. 25, 2000)
  I.R.C.§:   various
  
• Letter Accompanying Recommendations for Tax Simplification   (Feb. 25, 2000)
  I.R.C.§:   various
  
• Installment Method Repeal   (Feb. 24, 2000)
  I.R.C.§:    various