2020 Regulatory and Legislative Submissions

2020 Government Submissions Archive

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.

OECD/G20 Inclusive Framework on BEPS Public Consultation Document on the Report on the Pillar One Blueprint (December 14, 2020)

2020 Proposed Regulations under Section 163(j) with Respect to Controlled Foreign Corporations and Their U.S. Shareholders (December 10, 2020)

Proposed Regulations Under Section 162(m) (November 19, 2020)

Final and Proposed Regulations under Section 163(j) (November 2, 2020)

Revenue Procedure 94-69 (October 20, 2020)

Applicable Partnership Interests under Section 1061 (October 5, 2020)

Proposed Regulations under Section 162(f) and Section 6050X (September 22, 2020)

Draft Schedules K-2 and K-3 (September 14, 2020)

COVID-19 and disaster losses under section 165(i) (September 14, 2020)

Notice 2020-36, Proposed Revision of Rev. Proc. 80-27 (September 9, 2020)

Proposed Regulations Under Section 4960 (August 28, 2020)

Appeals Team Case Leaders Conferencing Initiative (August 28, 2020)