chevron-down Created with Sketch Beta.
    December 31, 2012

    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. § 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