June 14, 2019 Section News & Announcements

Government Submissions Boxscore

Government submissions are a key component of the Section’s government relations activities. Since February 12, 2019, the Section has coordinated the following government submissions. The full archive is available to the public on the website: https://www.americanbar.org/groups/taxation/policy/.

TO:         Internal Revenue Service, Department of Treasury
DATE:    5/15/2019
CODE SECTION: 59A
TITLE:    Comments on Proposed Regulations Addressing Section 59A
COMMITTEE: Foreign Activities of U.S. Taxpayers
CONTACT: Kimberly Tan Majure, Jesse Eggert

TO:         Internal Revenue Service, Department of Treasury
DATE:    5/13/2019
CODE SECTION: 163(j)
TITLE:    Comments on the Proposed Regulations under Section 163(j) and its interaction with Section 108
COMMITTEE: Collection, Bankruptcy and Workouts
CONTACT: Jason Dexter, Joshua Tompkins, Anthony Sexton

TO:         Internal Revenue Service, Department of Treasury
DATE:    4/18/2019
CODE SECTION: 199A
TITLE:    Comments on the Final Regulations Under Section 199A
COMMITTEE: S Corporations
CONTACT: Thomas Phillips

TO:         Internal Revenue Service, Department of Treasury
DATE:    3/28/2019
CODE SECTION: 168(k)
TITLE:    Comments on Proposed Guidance under Section 168(k) Regarding Consolidated Return Issues
COMMITTEE: Corporate Tax
CONTACT: Bryan Collins, Steve Fattman

TO:         Internal Revenue Service, Department of Treasury
DATE:    3/22/2019
CODE SECTION: 1061
TITLE:    Comments on the Treatment of Applicable Partnership Interests Under Section 1061
COMMITTEE: Partnerships & LLCs
CONTACT: Ben Applestein, Michael Scaramella

TO:         Internal Revenue Service, Department of Treasury
DATE:    3/18/2019
CODE SECTION: 78, 861, 901, 904, 960, and 965
TITLE:    Comments on the Proposed Regulations Concerning Foreign Tax Credits
COMMITTEE: Foreign Activities of U.S. Taxpayers
CONTACT: Michael J. Caballero

TO:         Internal Revenue Service, Department of Treasury
DATE:    3/7/2019
CODE SECTION: 163(j)
TITLE:    Comments on the Impact of the Proposed Regulations under Section 163(j) on Passthrough Entities and their Owners
COMMITTEE: Partnerships & LLCs, S Corporations
CONTACT: Eric Hahn, Craig Gerson, Katie Fuehrmeyer

TO:         Internal Revenue Service, Department of Treasury
DATE:    2/28/2019
CODE SECTION: 163(j)
TITLE:    Comments on the Impact of the Proposed Regulations under Section 163(j) on Real Estate
COMMITTEE: Partnerships & LLCs, Real Estate
CONTACT: Ossie Borosh

TO:         Internal Revenue Service, Department of Treasury
DATE:    2/26/2019
CODE SECTION: 163(j)
TITLE:    Comments on the Definition of Interest in the Proposed Regulations under 163(j)
COMMITTEE: Financial Transactions
CONTACT: Craig Gibian, Michael Mou

TO:         Internal Revenue Service, Department of Treasury
DATE:    2/26/2019
CODE SECTION: 163(j)
TITLE:    Comments on Treatment of Corporate Taxpayers and Consolidated Groups in Proposed Guidance under section 163(j)
COMMITTEE: Affiliated & Related Corporations
CONTACT: Greg Fairbanks

TO:         Internal Revenue Service, Department of Treasury
DATE:    2/12/2019
CODE SECTION: 168(k)
TITLE:    Comments on Treatment of Partnerships in Proposed Regulations under 168(k)
COMMITTEE: Partnerships & LLCs
CONTACT: Ari Berk, John Franco

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.


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