Section comments are open access and full archives are accessible on our Policy website.
Proposed Regulations under Section 951A in Relation to Passthrough Entities and their Owners, submitted January 16, 2019.
Proposed Regulations Regarding Investments in Qualified Opportunity Funds Under Section 1400Z-2, submitted January 10, 2019.
Qualifying Insurance Corporation Exception from Passive Foreign Investment Company Status under Section 1297(f), submitted January 3, 2019.
Regulatory Implementation of New Section 512(a)(6) in Response to Notice 2018-67, submitted December 4, 2018.
Proposed Regulations Concerning Section 951A, submitted November 21, 2018.
Proposed Regulations Addressing Section 965, submitted October 29, 2018.
Proposed Regulations Regarding the Deduction for Qualified Business Income Under Section 199A, submitted October 12, 2018.
Guidance Regarding Sections 512(a)(7) and 4960, submitted August 28, 2018.
Treatment of Losses and Certain Other Issues with Respect to the Section 199A Deduction, submitted July 23, 2018.
Regulatory Implementation of New Section 512(a)(6), submitted June 21, 2018.
Scope of a Specified Service Trade or Business within the Meaning of Section 199A, submitted June 18, 2018.
Second Set of Recommendations for 2018-2019 Priority Guidance Plan, submitted June 15, 2018.
Recommendations for 2018-2019 Priority Guidance Plan, (Pass-throughs, International, Corporate), submitted on May 24, 2018.
Memorandum of Agreement Dated April 11, 2018 Regarding Review of Tax Regulations Under Executive Order 12866, letter submitted on Apr. 26, 2018.