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U.S. Treasury Department & IRS
Cafeteria Plan Regulations Under Internal Revenue Code Section 125 (Dec. 21, 2000)I.R.C.§: 125Worker Economic Opportunity Act (Pub. L. No. 106-202) (Dec. 13, 2000)I.R.C.§: various 401(k) Design-Based Safe Harbors (Dec. 2000)I.R.C.§: 401, 410
Proposed Regulation on Qualified Transportation Fringe Benefits under Internal Revenue Code Section 132(F) (Nov. 20, 2000)I.R.C.§: 132Minutes of IRS Courtesy Call (Nov. 15, 2000)I.R.C.§: n/aIdentification of Highly Compensated Employees Under IRC §414(q) Following a Merger or Other Acquisition (Nov. 7, 2000)I.R.C.§: 414Proposed Regulations Regarding the LIFO Method of Accounting [REG-107644-98] (Oct. 27, 2000)I.R.C.§: 472Notice of Proposed Rulemaking Prop. Treas. Regs. Sections 1.643(a)-8 and Amendments to Treas. Reg. Section 1.664-1 (Sep. 29, 2000)I.R.C.§: 643, 664
"Pre-Opinion Opinions" Relating to Corporate Tax Shelter Items (Sep. 2000)I.R.C.§: 482, 863, 864Notice of Proposed Rulemaking to Amend the Regulations Governing Practice Before the Internal Revenue Service ("Circular 230" Sections 10.7 and 10.28) (Sep. 2000)I.R.C.§: 411
Proposed Global Dealing Regulations Under Sections 482, 863, and 864 (Aug. 29, 2000)I.R.C.§: n/aProposed Treasury Regulations Under 411(d)(6) (Aug. 23, 2000)I.R.C.§: n/aTemporary and Proposed Regulations Under Sections 6011, 6111, and 6112 of the Internal Revenue Code of 1986 (Corporate Tax Shelter Regulations) (Aug. 2000)I.R.C.§: 6011, 6111, 6112Regulations Under Section 148 (Fair Market Value and Safe Harbor) (Aug. 2000)I.R.C.§: 148Proposed Treasury Regulation 301.7701-3(h) (July 31, 2000)I.R.C.§: n/aProposal to Clarify the Definition of Nonqualified Preferred Stock (July 25, 2000)I.R.C.§: variousProposed Regulations Under Section 355(d) (July 20, 2000)I.R.C.§: 355Need for Guidance on Reverse Like-Kind Exchanges (July 5, 2000)I.R.C.§: 1031
Regulations Under §141 As They Relate to Output Facilities (June 21, 2000)I.R.C.§: 141COBRA Proposed Regulations Under Section 4980 (June 6, 2000)I.R.C.§: 4980Age Discrimination Issues in Cash Balance Pension Plans (June 2000)I.R.C.§: variousFinal “Fast-Pay Stock” Regulations (May 9, 2000)I.R.C.§: 7701Proposed Section 460 Long-Term Contract Regulations (April 27, 2000)I.R.C.§: 460Partnership Mergers and Divisions (April 19, 2000)I.R.C.§: 708, 743, 752Notice of Proposed Rule Making on Arbitrage and Related Restrictions Applicable to Tax-Exempt Bonds (April 4, 2000)I.R.C.§: 148Proposed Regulations Section 1.337(d)-5 and Temporary Regulation Section 1.337(d)-5T (April 2000)I.R.C.§: 337, 1374
Suggestions to the IRS Large and Mid-Size Business Division (March 10, 2000)I.R.C.§: n/aSpecific Tax Areas of Major Concern to Large and Mid-Size Businesses (March 10, 2000)I.R.C.§: n/aRecommendations for the 2000 Treasury-IRS Guidance Priority List (March 9, 2000)I.R.C.§: various
National Taxpayer Advocate's 2000 Report to Congress (March 8, 2000)I.R.C.§: n/aIssues Statement 1999-1 from the Committee on Standards of Tax Practice (March 2000)I.R.C.§: n/a
Congress
The Impact of Complexity in the Tax Code on Small Businesses (Sep. 7, 2000)I.R.C.§: variousProposed Corporate Tax Shelter Legislation (June 22, 2000)I.R.C.§: variousEarlier Comments Regarding Tax Provisions of the Proposed Bankruptcy Reform Act of 1999 (May 17, 2000)I.R.C.§: n/aTax Provisions of the Proposed Bankruptcy Reform Act of 1999 (April 26, 2000)I.R.C.§: n/aMethods of Accounting (April 5, 2000)I.R.C.§: variousTax Shelters & Circular 230 (March 21, 2000)I.R.C.§: n/aPenalty and Interest Provisions and Corporate Tax Shelters (March 9, 2000)I.R.C.§: variousRecommendations for Tax Simplification from ABATax, AICPA, TEI (Feb. 25, 2000)I.R.C.§: variousLetter Accompanying Recommendations for Tax Simplification (Feb. 25, 2000)I.R.C.§: variousInstallment Method Repeal (Feb. 24, 2000)I.R.C.§: various