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U.S. Treasury Department & IRS
Proposed Regulations Under Section 894(c) Relating to Payments Made by Domestic Reverse Hybrid Entities (Dec. 6, 2001)I.R.C.§: 894ESOP Refinancings Under ERISA Fiduciary Provisions (Nov. 30, 2001)I.R.C.§: variousSection 705 of the Internal Revenue Code Regarding Basis in a Partner's Interest (Nov. 28, 2001)I.R.C.§: 705Excluding Charitable Contributions from the Definition of "Collateral Source" (Nov. 26, 2001)I.R.C.§: variousExamples of Small and Medium-Sized For-Profit Businesses in New York City Negatively Affected by the September 11th Terrorist Attacks on the World Trade Center That Would Benefit from Charitable Grants (Nov. 19, 2001)I.R.C.§: various
IRS Taxpayer Advocate Service - Legislative Recommendations (Oct. 18, 2001)I.R.C.§: variousRequest for Confirmation from the IRS that Charitable Loans and Grants Provided to For-Profit Business Entities Affected By the September 11, 2001 Terrorist Attacks Are Excludable From Income (Oct. 16, 2001)I.R.C.§: various
Regulations Governing Practice Before the IRS (Circular 230) (Aug. 13, 2001)I.R.C.§: n/aCurrent Language in Form 990 Regarding Reporting of Compensation Arrangements by Exempt Organizations (July 31, 2001)I.R.C.§: variousProposed Regulations Under Section 355(E) Defining a “Plan (or Series of Related Transactions)” (July 26, 2001)I.R.C.§: 355(e)Regulations Under Section 368 Regarding Mergers Involving Disregarded Entities (July 26, 2001)I.R.C.§: 368IRS Notice 2001–10 (July 23, 2001)I.R.C.§: n/aProposed Amendment to the Regulations Under Section 1031 on Definition of “Disqualified Person” (May 31, 2001)I.R.C.§: 1031(k)Section 6015 Proposed Regulations (May 24, 2001)I.R.C.§: 6015Forthcoming Regulations Regarding Constructive Sales (May 23, 2001)I.R.C.§: 1259Proposed Regulations Under Section 121 (May 7, 2001)I.R.C.§: 121IRS Notice 2001–10 (April 23, 2001)I.R.C.§: n/aProposed Amendments to Circular 230 (April 23, 2001)I.R.C.§: n/aTemporary and Proposed Regulations Under Section 4958 of the Internal Revenue Code of 1986 (April 16, 2001)I.R.C.§: 4958Proposed Treasury Regulation 301.7430-7 (April 2, 2001)I.R.C.§: 7430Proposed Amendments to the United States Sentencing Guidelines (March 30, 2001)I.R.C.§: n/aProp. Treas. Reg. §§ 1.401(A)(4)-8(B)(1) and 9(B)(2)(V) Governing So-Called “New Comparability Plans” (March 30, 2001)I.R.C.§: 401Voluntary Fiduciary Correction Program (March 21, 2001)I.R.C.§: 4975IRS Strategic Plan - Statement before the IRS Oversight Board (March 20, 2001)I.R.C.§: n/aIRS Strategic Plan - Letter to IRS Commissioner (March 5, 2001)I.R.C.§: n/aIndustry Issue Resolution Pilot Program under Notice 2000-65: Financial Services Issues (March 1, 2001)I.R.C.§: 166, et. al.FSA 199926034: FICA Liability for ESPPs (Feb. 28, 2001)I.R.C.§: 423Temporary and Proposed Regulations Under Sections 6011, 6111, and 6112 of the Internal Revenue Code of 1986 (Additional Comments) (Feb. 21, 2001)I.R.C.§: 6011, 6111, 6112IRC Section 1031 Open Issues Involving Partnerships (Feb. 21, 2001)I.R.C.§: 1031IRS Announcement 2000-84 on the Need for Guidance Clarifying the Application of Internal Revenue Code Provisions to Use of the Internet by Exempt Organizations (Feb. 21, 2001)I.R.C.§: variousTax Simplification Recommendations (with AICPA & TEI) (Feb. 12, 2001)I.R.C.§: n/aTax Simplification (with AICPA & TEI) - Supporting Letter (Feb. 12, 2001)I.R.C.§: n/aRevision of Charitable Remainder Trust Sample Forms (Jan. 23, 2001)I.R.C.§: 170
Congress
Charitable Loans and Grants to Businesses (Nov. 8, 2001)I.R.C.§: variousTax Shelter Disclosure Act (Sep. 6, 2001)I.R.C.§: 6011, 6662, 6701, 6708Recommendations for Reducing Complexity in Calculating Taxes on Capital Gain Income (Aug. 10, 2001)I.R.C.§: n/aTax Simplification (April 26, 2001)I.R.C.§: variousRevised Corporate Tax Shelter Discussion (Feb. 14, 2001)I.R.C.§: 6662, 6701, 6707, 6708