2002 Regulatory and Legislative Submissions

U.S. Treasury Department & IRS

Proposed Regulations on Split-Dollar Life Insurance (Dec. 31, 2002)
I.R.C.§: various
Internal Revenue Service Announcement 2002-92, 2002-41 I.R.B. 709 on Proposed Revisions to IRS Form 1023 and Instructions (Dec. 2, 2002)
I.R.C.§: 501(c)(3)
Revised Proposed and Temporary Regulations Under Section 355(e) to Define a "Plan (or Series of Related Transactions)" (Nov. 18, 2002)
I.R.C.§: 355
Proposed Regulations Under IRC Sections 338(h)(10) and 1060 as Applicable to Insurance Companies (Nov. 18, 2002)
I.R.C.§: 338, 1060
Proposed Regulations Under Section 4980F of the Code (Nov. 8, 2002)
I.R.C.§: 4980F
Recommendation to Modify Remedial Action Regulations (Oct. 14, 2002)
I.R.C.§: 141, 142
Internal Revenue Service Announcement 2002-47 on Possible Amendments to Regulations Governing Chapter 42 Excise Taxes (Oct. 2, 2002)
I.R.C.§: 4958
Capitalization Issues Regarding Expenditures Incurred in Acquiring, Creating or Enhancing Intangible Assets (Sep. 26, 2002)
I.R.C.§: 263(a)
Recommendations of the AICPA/ABA/TEI Task Force on Tax Simplification (with Attachment A, Attachment B) (Sep. 13, 2002)
I.R.C.§: various
Proposed Amendments to Tax Court Rules - Low Income Taxpayers Committee (Aug. 13, 2002)
I.R.C.§: n/a
Proposed Amendments to Tax Court Rules - Court Procedure & Practice Committee (Aug. 5, 2002)
I.R.C.§: n/a
IRS Notice 2002-41: Withholding Foreign Partnership and Withholding Foreign Trust Agreements (July 24, 2002)
I.R.C.§: 1441
Limited Scope Income Tax Examinations in the Internal Revenue Service's Large and Mid-Size Business Division (June 28, 2002)
I.R.C.§: n/a
Tax Shelter Proposals dated March 20, 2002 (June 27, 2002)
I.R.C.§: various
Proposed Treasury Regulation §1.414(v)-1 (June 26, 2002)
I.R.C.§: 414(v)
Recommendations to Simplify Treas. Reg. § 1.731-1(c)(3) (May 31, 2002)
I.R.C.§: 707
Draft Examples of Program-Related Investments ("PRIs") (For Addition to Treas. Reg. Sec. 53.4944-3(b)) and Analysis of Each (May 15, 2002)
I.R.C.§: TR § 53.4944
Proposed Joint Venture Examples for Inclusion in a Revenue Ruling (May 15, 2002)
I.R.C.§: n/a
Revenue Ruling 2001-46 (May 1, 2002)
I.R.C.§: 338
Proposed Plan Loan Regulations (May 1, 2002)
I.R.C.§: 72
Recommendations for the Treasury-IRS Guidance Priority List 2002–2003 (April 30, 2002)
I.R.C.§: n/a
Proposed Revisions to Circular 230—Supplement (April 24, 2002)
I.R.C.§: n/a
Proposed Revisions to Circular 230 (April 24, 2002)
I.R.C.§: n/a
Regulations Under Section 368 of the Internal Revenue Code Regarding Mergers Involving Disregarded Entities (April 11, 2002)
I.R.C.§: 368
Multistate Tax Commission's Proposed Statutory Language on Reporting Options for Non-Resident Members of Pass-Through Entities (March 28, 2002)
I.R.C.§: n/a
Potential Issues Arising from Destruction of Property and Receipt of Funds Due to the 9/11 Terrorist Attacks (March 18, 2002)
I.R.C.§: various
Taxpayer Advocate Service's Organization and Operation (March 13, 2002)
I.R.C.§: n/a
Section 204(H) of ERISA and Section 4980F of the Code (Feb. 6, 2002)
I.R.C.§: 4980F
Improving Operations at the IRS (January 29, 2002)
I.R.C.§: n/a
Notice 2000-29 (January 28, 2002)
I.R.C.§: various
Transfer Pricing "Services" Regulations (January 4, 2002)
I.R.C.§: 482

Congress

H.R. 5120: Appropriations Rider Concerning Cash Balance Plans (Nov. 18, 2002)
I.R.C.§: n/a
American Competitiveness and Corporate Accountability Act (Sep. 9, 2002)
I.R.C.§: n/a
Tax Shelter Transparency Act (June 4, 2002)
I.R.C.§: various
Tax Rules Governing Self-Employment Income of Limited Liability Companies and Partnerships; Cover Letter (May 29, 2002)
I.R.C.§: 1402
Complexity Analysis in JCS-3-02 (April 9, 2002)
I.R.C.§: n/a