January 01, 2011

    2011 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. ยง Submitted Comments Concerning:
    32, 6695(g) 12/06/2011 Proposed Regulations Changing Tax Preparer Due Diligence Standards Relating to the Earned Income Tax Credit (Reg. 140280-09)
     
    108, 197, 465, 708, 751, 1402 12/02/2011 Options for Tax Reform Relating to Partnerships
    279, 475, 1032, 1091, 1234, 1234A, 1235, 1236, 1256 12/02/2011 Options for Tax Reform Relating to Financial Transactions
    n/a 11/09/2011 Internal Revenue Service funding
    362(e) 10/26/2011 Application of Section 362(e) to Partnership Interests
    6109 10/18/2011 Proposed Regulations That Would Require Fingerprinting of Participants in the Preparer Tax Identification Number Program (Reg 116284-11)
    162(m) 10/14/2011 Proposed Regulations Under Section 162(m)
    n/a 9/07/2011 Interim Final Regulations for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Process under the Patient Protection and Affordable Care Act
    n/a 8/31/2011 Notice 2011-62 Ex Parte Communications Between Appeals and Other Internal Revenue Service Employees
    355(d) 8/01/2011 Guidance Under Section 355(d)
    various 7/25/2011 2011-2012 Guidance Priority List
    Circular 230 7/11/2011 Final Circular 230 Regulations
    643, 679 5/18/2011 Provisions of The HIRE Act Regarding Foreign Trusts With U.S. Beneficiaries
    ERISA 5/4/2011 Final Regulations Relating to Compensation to Service Providers Under Section 408(b)(2) of ERISA
    105 5/4/2011 Notice 2010-63 Concerning Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans
    301, 355, 368, 704, 6231 4/29/2011 Proposed Regulations on Series of a Domestic Series Organization
    n/a 3/22/2011 Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as Grandfathered Plan under the Patient Protection and Affordable Care Act
    n/a 3/07/2011 Proposed Amendments to the Rules of the United States Tax Court
    1471, 1472, 1473, 1474, 6038D 2/14/2011 Foreign Account Tax Compliance Act (FATCA) Offset Provisions of the HIRE Act Relating to Beneficiaries of Trusts Mar. 7 2011
      1/31/2011 Draft Form 8939, Allocation of Increases in Basis for Property Acquired
    501 1/20/2011 Requirements for Tax-exempt Hospitals
    897, 1445 1/20/2011 Guidance on Determining Permission for Late Filing
    6662, 6676, 7701 1/18/2011 Notice 2010-62 Regarding the Implementation of the Economic Substance Legislation
    1471, 1472 1/10/2011 Grandfathering Rules in the HIRE Act and Notice 2010-60
    103, 141 1/05/2011 Bond-financed grants
         

    Congress

    To: Submitted Document:
    Senate Finance Committee, House Ways and Means Committee 12/02/2011 Options for Tax Reform Relating to Partnerships
    Senate Finance Committee, House Ways and Means Committee 12/02/2011 Options for Tax Reform Relating to Financial Transaction
    House/Senate Subcommittee on Financial Services and General Government 3/16/2011 Letter Regarding IRS Funding