July 26, 2018

2013 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:
n/a 10/1/2013 User Fees for Processing Installment Agreements and Offers in Compromise
401(a), 403(b) 9/3/2013 Revenue Procedure 2013-12
n/a 8/14/2013 Proposed Regulations for Reliance Standards for Making Good Faith Determinations
n/a 7/22/2013 Accountable Care Organizations
6708 7/9/2013 Proposed Treasury Regulations Under Section 6708
various 7/8/2013 Recommendations for 2013-2014 Guidance Priority List
6050 6/24/2013 Guidance Concerning Information Reporting for Discharges of Indebtedness
4980H 6/4/2013 Proposed Regulations Issued Under Section 4980H
n/a 4/30/2013 Proposed Series LLCs Regulations
1411 4/5/2013 Proposed Treasury Regulations under Section 1411
n/a 4/2/2013 Changes to the ITIN Procedure

 

Congress

To Submitted Document
House Committee on Ways & Means, Senate Committee on Finance 12/30/2013 Camp Proposal to Reform the Taxation of Financial Products
House Committee on Ways & Means, Senate Committee on Finance 12/3/2013 Options for Tax Reform in the Inbound International Tax Provisions
House Committee on Ways & Means, Senate Committee on Finance 4/10/2013 Options for Tax Reform in Subchapter S of the Internal Revenue Code
House Committee on Ways & Means, Senate Committee on Finance 3/11/2013 Letter Regarding Options for Tax Reform in Real Estate

 

Other

To Submitted Document
Financial Crimes Enforcement Network 4/5/2013 User Fees for Processing Installment Agreements and Offers in Compromise