Government Submissions Boxscore

Government submissions are a key component of the Section’s government relations activities. Since October 10, 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: 2/19/2020
CODE SECTION: 168(k)
TITLE: Proposed Regulations under Section 168(k)
COMMITTEE: Corporate Tax, Affiliated and Related Corporations
CONTACT: William Pauls, Nicole Field, Bryan P. Collins

TO: Internal Revenue Service, Department of Treasury
DATE: 2/11/2020
CODE SECTION: n/a
TITLE: Proposed Regulations addressing the Classification of Cloud Transactions and Transactions Involving Digital Content
COMMITTEE: Foreign Activities of U.S. Taxpayers
CONTACT: Rachel Kleinberg

TO: Internal Revenue Service, Department of Treasury
DATE: 1/29/2020
CODE SECTION: 337(d)
TITLE: Proposed Regulations Under Section 337(d) Regarding Partnership Transactions Involving Equity Interests of a Partner
COMMITTEE: Partnerships & LLCs
CONTACT: Natasha Khemani

TO: Internal Revenue Service, Department of Treasury
DATE: 12/19/2019
CODE SECTION: Rev. Rul. 69‑184
TITLE: Comments on potential changes to Rev. Rul. 69-184
COMMITTEE: Partnerships and LLCs, Employee Benefits
CONTACT: Leigh Griffith, Kurt Lawson, Jeanne Sullivan

TO: Internal Revenue Service, Department of Treasury
DATE: 12/3/2019
CODE SECTION: Form 1065 and Schedule K-1
TITLE: Draft 2019 Form 1065 and Schedule K-1
COMMITTEE: Partnerships and LLCs, Real Estate
CONTACT: Grace Kim, Ossie Borosh, Beverly Katz

TO: Internal Revenue Service, Department of Treasury
DATE: 11/12/2019
CODE SECTION: 382(h)
TITLE: Proposed Regulations Under Section 382(h)
COMMITTEE: Corporate Tax, Affiliated and Related Corporations
CONTACT: Jonathan Forrest

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.