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January 14, 2024 Section News & Announcements

Government Submissions Boxscore

Government submissions are a key component of the Section’s government relations activities. Since September 16, 2023, 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: Department of Treasury & Internal Revenue Service
Date: December 20, 2023
Code Section: 6045
Title: REG-122793-19 - Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions
Committee: Various
Contact: Rochelle Hodes

To: Department of Treasury & Internal Revenue Service
Date: November 13, 2023
Code Section: 408(m)
Title: Notice 2023-27 – NFTs
Committee: Various
Contact: Philipp Behrendt

To: Department of Treasury & Internal Revenue Service
Date: November 6, 2023
Code Section: 357(c)(3)(A), 351
Title: REG-134420-10 - Regarding the Treatment of Section 357(c)(3)(A) Liabilities in Section 351 Exchanges between Members of a Consolidated Group
Committee: Affiliated & Related Corporations
Contact: Amit M. Sachdeva, Shun Tosaka

To: Department of Treasury, FinCEN
Date: October 10, 2023
Code Section: n/a
Title:  Notice of Renewal Without Change of Reports of Foreign Financial Accounts Regulations and FinCEN Form 114
Committee: Civil & Criminal Tax Penalties
Contact: Michael A. Villa

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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