October 30, 2015 Government Submissions

Boxscore

Since May 1, 2015, the Section has coordinated the following government submissions. A policy archive and comprehensive list of submissions are available at: http://www.americanbar.org/groups/taxation/policy.html.

SUBMISSIONS AND COMMENTS ON GOVERNMENT REGULATIONS, ADMINISTRATIVE RULINGS, BLANKET AUTHORITY and ABA POLICY*

TO: Internal Revenue Service
DATE: 10/30/15
CODE SECTION: 165(g)(3)
TITLE: Comments on the Application of Section 165(g)(3) to S Corporations
COMMITTEE: S Corporations Committee
CONTACT: Laura D. Howell-Smith

TO: Internal Revenue Service
DATE: 10/14/15
CODE SECTION: n/a
TITLE: Comments on 2014 Offshore Voluntary Disclosure Program and the Streamlined Programs
COMMITTEE: Civil and Criminal Tax Penalties Committee
CONTACT: Niles Elber and John Colvin

TO: Internal Revenue Service
DATE: 10/2/15
CODE SECTION: 141, 145
TITLE: Comments on Safe Harbors Under Sections 141 and 145
COMMITTEE: Tax-Exempt Financing Committee
CONTACT: Carol L. Lew

TO: Internal Revenue Service
DATE: 9/24/15
CODE SECTION: n/a
TITLE: Comments on S. 903
COMMITTEE: Court Procedure and Practice Committee
CONTACT: Juan F. Vasquez, Jr. and Joshua D. Odintz

TO: Internal Revenue Service
DATE: 8/31/15
CODE SECTION: 401(k), (m)
TITLE: Comments on Mid-Year Amendments to Safe Harbor 401(k) Plans
COMMITTEE: Employee Benefits Committee
CONTACT: Mark A. Bodron, Susan A. Wetzel, and Robert A. Miller

TO: Internal Revenue Service
DATE: 7/21/15
CODE SECTION: 336(e)
TITLE: Comments on Section 336(e)
COMMITTEE: Corporate Tax Committee, Affiliated and Related Corporations Committee, and S Corporations Committee
CONTACT: Don A. Leatherman

TO: Internal Revenue Service
DATE: 6/16/15
CODE SECTION: n/a
TITLE: Recommendations for 2015-2016 Priority Guidance Plan
COMMITTEE: Various
CONTACT: Armando Gomez

TO: Internal Revenue Service
DATE: 6/12/15
CODE SECTION: 7874
TITLE: Comments on Notice 2014-52 (Rules Regarding Inversions and  Related Transactions)
COMMITTEE: Foreign Activities of U.S. Taxpayers Committee, U.S. Activities of Foreigners and Tax Treaties Committee
CONTACT: David G. Shapiro

TO: Internal Revenue Service
DATE: 5/7/15
CODE SECTION: 475
TITLE: Comments on Mark-to-Market Rules Under Section 475
COMMITTEE: Financial Transactions Committee
CONTACT: Jo Lynn Ricks, Steven M. Rosenthal, Jonathan Zelnik

TO: Internal Revenue Service
DATE: 5/7/15
CODE SECTION: 267(a)(3)(B)
TITLE: Comments Requesting Guidance Under Section 267(a)(3)(B)
COMMITTEE: Foreign Activities of U.S. Taxpayers Committee
CONTACT: Paul Crispino

TO: Internal Revenue Service
DATE: 5/7/15
CODE SECTION: various
TITLE: Comments on Proposed Regulations on Certain Partnership Provisions of the American Jobs Creation Act of 2004
COMMITTEE: Partnerships and LLCs Committee
CONTACT: Roger F. Pillow

TO: Internal Revenue Service
DATE: 5/5/15
CODE SECTION: n/a
TITLE: Comments on the Definition of Political Subdivision for Tax Exempt Bonds and other Tax-Advantaged Bonds
COMMITTEE: Tax Exempt Financing Committee
CONTACT: Mark O. Norell

* The technical comments and blanket authority submissions listed in this index represent the views of the ABA Section of Taxation. They have not been approved by the ABA Board of Governors or the ABA House of Delegates and should not be construed as representing the policy of the ABA.