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.
December 31, 2012
2013 Regulatory and Legislative Submissions
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 |