August 11, 2017 News & Announcements

Government Submissions Boxscore

Government submissions are a key component of the Section’s government relations activities. Since September 1, 2016, the Section has coordinated the following government submissions. The full archive is available to the public on the website: 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: 8/10/2017
CODE SECTION: 1502
TITLE: Comments on Proposed Regulations Addressing Elimination of Circular Adjustments to Basis
COMMITTEE: Affiliated & Related Corporations
CONTACT: Donald W. Bakke

TO: Internal Revenue Service
DATE: 8/10/2017
CODE SECTION: n/a
TITLE: Comments on the Definition of Insurance for Tax Purposes
COMMITTEE: Insurance Companies
CONTACT: Kristan Rizzolo

TO: Internal Revenue Service
DATE: 8/10/2017
CODE SECTION: 103
TITLE: Comments Requested by Notice 2017-38 (Proposed Regulations Under Section 103)
COMMITTEE: Tax-Exempt Financing
CONTACT: Mark O. Norell

TO: Internal Revenue Service
DATE: 8/9/2017
CODE SECTION: 987
TITLE: Comments on Notice 2017-38 (Final Regulations Under Section 987)
COMMITTEE: Foreign Activities of U.S. Taxpayers
CONTACT: Paul J. Crispino

TO: Internal Revenue Service
DATE: 8/9/2017
CODE SECTION: 2704
TITLE: Comments on Notice 2017-38 (Proposed Regulations Under Section 2704)
COMMITTEE: Estate & Gift Taxes
CONTACT: Benjamin G. Carter

TO: Internal Revenue Service
DATE: 8/8/2017
CODE SECTION: n/a
TITLE: Comments Regarding Section 6.03 of Revenue Procedure 2017-30
COMMITTEE: Tax Accounting
CONTACT: David Auclair

TO: Internal Revenue Service
DATE: 7/21/2017
CODE SECTION: n/a
TITLE: Centralized Partnership Audit Regime Effective Date
COMMITTEE: Section of Taxation
CONTACT: William H. Caudill

TO: Internal Revenue Service
DATE: 5/10/2017
CODE SECTION: n/a
TITLE: Comments on the History of Tax-Exemption of Interest on State and Local Bonds
COMMITTEE: Tax-Exempt Financing
CONTACT: Todd L. Cooper, David J. Cholst

TO: Internal Revenue Service
DATE: 5/9/2017
CODE SECTION: n/a
TITLE: Comments on Recent Practice Changes at IRS Appeals
COMMITTEE: Administrative Practice; Pro Bono & Tax Clinics
CONTACT: Thomas D. Greenaway, George A. Hani

TO: Internal Revenue Service
DATE: 5/8/2017
CODE SECTION: 2, 32, 63, 152
TITLE: Comments on Proposed Regulations Under Sections 2, 32, 62, and 152 (Definition of Dependents)
COMMITTEE: Individual & Family Taxation; Pro Bono & Tax Clinics
CONTACT: Joseph B. Schimmel

TO: Internal Revenue Service
DATE: 5/5/2017
CODE SECTION: 103(a)
TITLE: Comments on the Definition of Political Subdivision for Tax Exempt Bonds and other Tax Advantaged Bonds
COMMITTEE: Tax-Exempt Financing
CONTACT: David J. Cholst

TO: Internal Revenue Service
DATE: 5/4/2017
CODE SECTION: 1362(f)
TITLE: Comments on Draft Revenue Procedure Addressing Issues Under Section 1362(f)
COMMITTEE: S Corporations
CONTACT: Paul R. Kugler

TO: Internal Revenue Service
DATE: 3/7/2017
CODE SECTION: 1001
TITLE: Comments on Modifications of Debt Instruments under Section 1001
COMMITTEE: Financial Transactions
CONTACT: David C. Garlock, Eileen Marshall, Michael B. Shulman

TO: Internal Revenue Service
DATE: 11/16/16
CODE SECTION: 501(c)(4), 506
TITLE: Comments on Requirement to Provide Notice of Intent to Operate as a 501(c)(4) Organization
COMMITTEE: Exempt Organizations
CONTACT: Rosemary E. Fei, Elizabeth J. Kingsley, David A. Shevlin

TO: Internal Revenue Service
DATE: 11/2/16
CODE SECTION: 2701, 2704
TITLE: Comments on Proposed Regulations under Sections 2701 and 2704
COMMITTEE: Estate & Income Taxes, Fiduciary Income Tax, Closely Held Businesses
CONTACT: Benjamin G. Carter

TO: Internal Revenue Service
DATE: 10/17/16
CODE SECTION: n/a
TITLE: Comments on User Fees for Installment Agreements
COMMITTEE: Pro Bono & Tax Clinics
CONTACT: Andrew J. VanSingel

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.