February 26, 2016 Tax Section News

Government Submissions Boxscore

Since August 31, 2015 the Section has coordinated the following government submissions, which are available to the public on the Section’s website at http://www.americanbar.org/groups/taxation/policy.html.

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

 

TO

DATE

CODE SECTION

TITLE

COMMITTEE

CONTACT

Department of State

2/17/16

n/a

Comments on the Application of the Tax Benefit Rule to the Cuban Claims Settlement Process

Sales, Exchanges, and basis

Mary B. Foster

United States Tax Court

2/10/16

n/a

Comments on Proposed Amendments to the Tax Court Rules of Practice and Practice to Modify the Signature and Filing Requirements

Court Procedure and Practice

Juan F. Vasquez, Jr.

Internal Revenue Service

1/25/16

1014(f), 6035

Comments in Response to Consistency of Income Tax Basis Rules

Estate and Gift Taxes; Fiduciary Income Tax

Benjamin G. Carter

Internal Revenue Service

1/19/16

446, 956

Comments on the Temporary and Proposed Regulations Under Sections 446 and 956 Providing Embedded Loan Treatment for Certain Notional Principal Contracts

Financial Transactions, Banking and Savings Institutions

Stefan Gottschalk

Internal Revenue Service

1/7/16

482

Comments on Notice 2015-54

Transfer Pricing

John M. Breen

Internal Revenue Service

1/4/16

148

Comments on Proposed Issue Price Regulations

Tax-Exempt Financing

Darren C. McHugh

Internal Revenue Service

1/4/16

7704(d)(1)(E)

Comments on Proposed Regulations Under Section 7704(d)(1)(E)

Energy and Environmental Taxes, Partnerships and LLCs

Barbara S. de Marigny

Internal Revenue Service

12/28/15

959, 961

Comments on Proposed Regulations Under Sections 959 and 961

Foreign Activities of U.S. Taxpayers

Jeffrey S. Korenblatt

Internal Revenue Service

12/16/15

501(c)(3)

Comments on Substantiation Requirement for Certain Contributions

Exempt Organizations

David A. Shevlin, Caroline W. Waldner, and Justin Zaremby

Internal Revenue Service

12/3/15

7701

Comments on Definition of Terms Relating to Marital Status

Teaching Taxation

Anthony C. Infanti

Internal Revenue Service

11/16/15

n/a

Comments on Notice 2015-72

Administrative Practice, Court Procedure and Practice

George Hani, Juan F. Vasquez, Jr.

United States Tax Court

11/10/15

n/a

Comments on Changes to the Tax Court's Rules of Practice and Procedure

Court Procedure and Practice, Pro Bono and Tax Clinics

Juan F. Vasquez, Jr., Andrew R. Roberson

Internal Revenue Service, Department of the Treasury

11/10/15

n/a

Comments on U.S. Model Tax Convention Draft Provisions

U.S. Activities of Foreigners and Tax Treaties

Michael J. Miller

Senate Committee on Finance, House Committee on Ways and Means

11/2/15

n/a

Comments on Partnership Tax Audit and Litigation Regime Revisions

Administrative Practice, Partnerships and LLCs

Kevin Johnson, George Hani

Internal Revenue Service

10/30/2015

165(g)(3)

Comments on the Application of Section 165(g)(3) to S Corporations

S Corporations Committee

Laura D. Howell-Smith

Internal Revenue Service

10/14/2015

n/a

Comments on 2014 Offshore Voluntary Disclosure Program and the Streamlined Programs

Civil and Criminal Tax Penalties Committee

Niles Elber and John Colvin

Internal Revenue Service

10/2/2015

141, 145

Comments on Safe Harbors Under Sections 141 and 145

Tax-Exempt Financing Committee

Carol L. Lew

Senate Committee on Finance

9/24/2015

n/a

Comments on S. 903

Court Procedure and Practice Committee

Juan F. Vasquez, Jr. and Joshua D. Odintz

Internal Revenue Service

8/31/15

401(k), (m)

Comments on Mid-Year Amendments to Safe Harbor 401(k) Plans

Employee Benefits Committee

Mark A. Bodron, Susan A. Wetzel,  Robert A. Miller

 

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.