2006 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

• Comments on Proposed Regulations Concerning Substantiality of Partnership Allocations Made to “Look-Through” Partners   (Dec. 29, 2006)
  I.R.C.§:   n/a
  
• Comments on Proposed Regulations under Code Section 7216   (Dec. 11, 2006)
  I.R.C.§:   7216
  
• Comments on Proposed Regulations For Cost Sharing Arrangements   (Dec. 4, 2006)
  I.R.C.§:   n/a
  
• Comments on Proposed Regulations Under Section 1363(b) Concerning S Corporation Banks  (Nov. 30, 2006)
  I.R.C.§:   1363
  
• Comments on Proposed Regulations Relating to Dual Consolidated Losses (Prop. Reg. §§1.1503(d)-1-1.1503(d)-6)   (Nov. 14, 2006)
  I.R.C.§:   1.1503(d)-1 - 1.503(d)-6
  
• Response to Notice 2006-68, Requirement of Partial Payment with Submission of Offer in Compromise   (Oct. 27, 2006)
  I.R.C.§:  n/a
  
• Comments in Response to Notice 2006-68 Regarding Definition of “Low-Income” and Waiver Authority Under Section 7122 (c)(2)(C)   (Oct. 16, 2006)
  I.R.C.§:   7122(c)(2)(C)
  
• Section Letter concerning Transition Relief From Certain Requirements of Section 409A of the IRC   (Sep. 15, 2006)
  I.R.C.§:   409A
  
• Letter to IRS Oversight Board Measuring IRS Progress in Meeting Long Term Goals    (Sep. 15, 2006)
  I.R.C.§:   n/a
  
• Response to Notice 2006-68 Regarding Requirement of Partial Payment with Submission of Offers in Compromise   (Aug. 3, 2006)
  I.R.C.§:    n/a
  
• Regulations Permitting the Revaluation of Partnership Capital Accounts upon Sales of Partnership Interests   (July 24, 2006)
  I.R.C.§:   n/a
  
• The Proposed Amendments to Section 10.39 of Circular 230    (July 21, 2006)
  I.R.C.§:   10.39 of Circular 230
  
• Definition of a Plan under Proposed Treasury Regulations under Section 409A   (July 5, 2006)
  I.R.C.§:   409A
  
• Recommendations for 2006-2007 Guidance Priority List   (June 28, 2006)
  I.R.C.§:   n/a
  
• Code Section 409A Proposed Regulations Regarding Distribution Issues   (June 15, 2006)
  I.R.C.§:   409A
  
• Modification of Stock Rights under Proposed Treasury Regulations under Section 409A   (June 7, 2006)
  I.R.C.§:   409A
  
• Regarding the Proposed Amendments to Circular 230   (June 6, 2006)
  I.R.C.§:   n/a
  
• Regarding the Proposed Regulations under Section 7874   (May 19, 2006)   
  I.R.C.§:   7874
  
• Proposed Regulations under Section 148   (May 3, 2006)
  I.R.C.§:   148
  
• Subchapter C No-Net-Value Regulations Proposals   (April 24, 2006)
  I.R.C.§:   Subchapter C
  
• Letter to the Chairman and Ranking Members of the Appropriations Committees in the U.S. Congress on IRS Funding to the House   (April 17, 2006)
  I.R.C.§:   n/a
  
• Anti-Terrorist Financial Guidelines   (April 5, 2006)
  I.R.C.§:   n/a
  
• Proposed Regulations under Section 411(d)(6)  (March 31, 2006)
  I.R.C.§:   411(d)(6)
  
• Deferral Elections under IRC Section 409A Proposed Regulations    (March 9, 2006)
  I.R.C.§:   409A
  
• Proposed Regulations under Section 199   (March 3, 2006)
  I.R.C.§:   199
  
• The Valuation of Private Company Stock and Modification of Stock Options and Stock Appreciation Rights under IRC Section 409A Proposed Regulations   (Feb. 27, 2006)
  I.R.C.§:   409A
  
• Stock Rights and Service Recipient Stock under IRC Section 409A Proposed Regulations   (Feb. 27, 2006)
  I.R.C.§:   409A
  
• Section Comments on Nonqualified Deferred Compensation Focusing on Foreign Plan Aspects under Internal Revenue Code Section 409A Proposed Regulations   (Feb. 22, 2006)
  I.R.C.§:   409A
  
• Separation from Service Issues Under Internal Revenue Code Section 409A Proposed Regulations   (Feb. 16, 2006)
  I.R.C.§:   409A
  
• Notice 2005-15 (02/06)   (Feb. 1, 2006)
  I.R.C.§:   704(c)
  
• Proposed Regulations Under Sections 501 (c)(3) and 4958 of the Internal Revenue Code of 1986   (Jan. 10, 2006)
  I.R.C.§:   501(c)3 and 4958
  

Congress

• Comments on H.R. 6264 and S. 4026: The Tax Technical Corrections Act of 2006   (Oct. 31, 2006)
  To:   Finance/Ways & Means
  
• Section Letter Concerning Reconsideration of Section 409A of the Internal Revenue Code   (July 31, 2006)
  To:   Finance/Ways & Means
  
• Report on the Uniform Definition of Qualifying Child   (July 24, 2006)
  To:   Finance/Ways & Means
  
• Testimony to Oversight Subcommittee Regarding Simplification of Federal Tax Laws   (April 6, 2006)
  To:  Ways & Means
  
• Section Comments Regarding S.2020 (re: Charitable Organizations)   (Feb. 3, 2006)
  To:   Finance/Ways & Means
  
• Comments Regarding S.2020: Tax Relief Act of 2005   (Jan. 4, 2006)
  To:   Finance/Ways & Means
  

Other

• Comments on the Proposed Amendment to Rule 173   (Nov. 13, 2006)
  To:  U.S. Tax Court
  
• Section Letter to IRS Oversight Board Concerning Metrics Proposed by the Service's Progress in Meeting its Long-Term Goals   (Sep. 15, 2006)
  To:   IRS Oversight Board
• Section Comments Concerning the Tax Court's Proposed Interim Rule and Interim Procedures Regarding E-Filing Pilot Program   (Feb. 2, 2006)
  To:  U.S. Tax Court
  
• Letter to US Tax Court Chief Judge on Privacy Protection for Filings Made with the Court   (Feb. 2, 2006)
  To:  U.S. Tax Court