July 26, 2018

2007 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 Dept & IRS

I.R.C. § Submitted Comments Concerning:
67(e) 10/23/07 Proposed Regulations Relating to Limitation on Estates or Trusts Deductions (REG-128224-06)
822 10/05/07 Comments 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/a 10/04/07 Comments Concerning Discussion Draft of Redesigned Form 990 for Tax-Exempt Organizations
n/a 09/28/07 Comments Concerning Low-Income Housing Qualified Contract Proposed Regulations
409a 09/21/07 Comments Concerning Internal Revenue Code Section 409A Relating to Compliance Deadline
n/a 09/19/07 Survey Report on Independence of IRS Appeals
152(e) 09/19/07 Comments Concerning Proposed Regulations Under Section 152(e) of the Internal Revenue Code
1367 08/31/07 Comments on Proposed Regulations under Section 1367 of the Internal Revenue Code regarding the Treatment of Open Account Debt of S Corporations
n/a 08/20/07 Comments in Response to Notice and Request for Comments on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
n/a 08/01/07 Comments in Response to IRS Notice 2007-21 on Treasury Study on Donor Advised Funds and Supporting Organizations
2053 07/24/07 Comments Concerning Proposed Regulations Relating to Deductions for Claims Against an Estate under Section 2053
6159 07/02/07 Comments on Proposed Regulations Related to the Payment of Tax Liabilities in Installments
n/a 07/10/07 Comments on Proposed Regulations Relating to Payment In Lieu of Taxes under Section 1.141-4 of the Treasury Regulations
n/a 06/18/07 Recommendations for 2007-2008 Guidance Priority List
409a 06/14/07 Recommendations for Improved Tax Administration Related to Section 409A
n/a 06/11/07 Comments on Final Regulations Defining the Term “Statutory Merger or Consolidation” (T.D. 9242)
n/a 06/04/07 Comments in Response to IRS Notice 2006-109 on the Application of the Pension Protection Act of 2006 to Donor Advised Funds and Supporting Organizations
409a 04/25/07 Comments under Internal Revenue Code Section 409A Concerning Calculation and Timing of Income Inclusion, Reporting, and withholding
n/a 04/25/07 Comments Concerning Notice 2006-14
482 04/23/07 Comments on Temporary and Proposed Section 482 Regulations on Services and Other Issues
n/a 04/10/07 ABA Section of Taxation Proposed Revision of Rev. Proc. 86-42
  03/30/07 Comments Concerning Proposed Revisions to Form 8857 and Related Instructions
901 and 903 03/22/07 Comments on Proposed Regulations Regarding the Identity of the Taxpayer for Purposes of Section 901 and 903
6011, 6111, 6112 03/05/07 Comments Concerning the Proposed Regulations Under Sections 6011, 6111, and 6112
n/a 02/27/07 Comments on Procedures for Requesting Accounting Method Changes
1221(a)(4) 02/22/07 Comments on Proposed Regulations under Section 1221(a)(4)
n/a 02/21/07 Comments Concerning a New Category of Reportable Transaction Covering Patented Tax Strategies
n/a 02/15/07 Comments Concerning Proposed Regulations Relating to Exchanges of Property for an Annuity
4965 02/05/07 Comments Concerning Section 4965 of the Internal Revenue Code of 1986
902 01/16/07 Comments Concerning Temporary and Proposed Regulations Relating to Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations

 

Congress

I.R.C. § Submitted Comments Concerning:
67(e) 10/23/07 Proposed Regulations Relating to Limitation on Estates or Trusts Deductions (REG-128224-06)
822 10/05/07 Comments 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/a 10/04/07 Comments Concerning Discussion Draft of Redesigned Form 990 for Tax-Exempt Organizations
n/a 09/28/07 Comments Concerning Low-Income Housing Qualified Contract Proposed Regulations
409a 09/21/07 Comments Concerning Internal Revenue Code Section 409A Relating to Compliance Deadline
n/a 09/19/07 Survey Report on Independence of IRS Appeals
152(e) 09/19/07 Comments Concerning Proposed Regulations Under Section 152(e) of the Internal Revenue Code
1367 08/31/07 Comments on Proposed Regulations under Section 1367 of the Internal Revenue Code regarding the Treatment of Open Account Debt of S Corporations
n/a 08/20/07 Comments in Response to Notice and Request for Comments on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
n/a 08/01/07 Comments in Response to IRS Notice 2007-21 on Treasury Study on Donor Advised Funds and Supporting Organizations
2053 07/24/07 Comments Concerning Proposed Regulations Relating to Deductions for Claims Against an Estate under Section 2053
6159 07/02/07 Comments on Proposed Regulations Related to the Payment of Tax Liabilities in Installments
n/a 07/10/07 Comments on Proposed Regulations Relating to Payment In Lieu of Taxes under Section 1.141-4 of the Treasury Regulations
n/a 06/18/07 Recommendations for 2007-2008 Guidance Priority List
409a 06/14/07 Recommendations for Improved Tax Administration Related to Section 409A
n/a 06/11/07 Comments on Final Regulations Defining the Term “Statutory Merger or Consolidation” (T.D. 9242)
n/a 06/04/07 Comments in Response to IRS Notice 2006-109 on the Application of the Pension Protection Act of 2006 to Donor Advised Funds and Supporting Organizations
409a 04/25/07 Comments under Internal Revenue Code Section 409A Concerning Calculation and Timing of Income Inclusion, Reporting, and withholding
n/a 04/25/07 Comments Concerning Notice 2006-14
482 04/23/07 Comments on Temporary and Proposed Section 482 Regulations on Services and Other Issues
n/a 04/10/07 ABA Section of Taxation Proposed Revision of Rev. Proc. 86-42
  03/30/07 Comments Concerning Proposed Revisions to Form 8857 and Related Instructions
901 and 903 03/22/07 Comments on Proposed Regulations Regarding the Identity of the Taxpayer for Purposes of Section 901 and 903
6011, 6111, 6112 03/05/07 Comments Concerning the Proposed Regulations Under Sections 6011, 6111, and 6112
n/a 02/27/07 Comments on Procedures for Requesting Accounting Method Changes
1221(a)(4) 02/22/07 Comments on Proposed Regulations under Section 1221(a)(4)
n/a 02/21/07 Comments Concerning a New Category of Reportable Transaction Covering Patented Tax Strategies
n/a 02/15/07 Comments Concerning Proposed Regulations Relating to Exchanges of Property for an Annuity
4965 02/05/07 Comments Concerning Section 4965 of the Internal Revenue Code of 1986
902 01/16/07 Comments Concerning Temporary and Proposed Regulations Relating to Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations

 

Other

To: Submitted Document:
US Tax Court 04/13/07 Proposed Amendments to the Rules of the United States Tax Court Concerning Revisions to Form 2
US Tax Court 04/13/07 Comments Concerning the Tax Court’s Proposed Amendments Regarding Privacy and Public Access to Electronic Case Files
US Court of Federal Claims 03/21/07 Comments on Proposed Amendments to the Rules of the US Court of Federal Claims Concerning Assignment and Processing of Indirectly Related Tax Cases