- Recent Changes to the Transcript Delivery System (December 13, 2018)
- Regulatory Implementation of New Section 512(a)(6) in Response to Notice 2018-67 (December 4, 2018)
- Proposed Regulations Concerning Section 951A (November 21, 2018)
- Proposed Regulations Addressing Section 965 (October 29, 2018)
- Proposed Regulations Regarding the Deduction for Qualified Business Income Under Section 199A (October 12, 2018)
- Tax Court Rules of Practice and Procedure Relating to the Appearance and Representation before the Court (October 3, 2018)
- Guidance Regarding Draft 2018 Form 1040 and Related Schedules (October 2, 2018)
2018 Regulatory and Legislative Submissions
The regulatory and legislative submissions archive for 2018. The comments listed represent the views of the ABA Section of Taxation. They have not been approved by the House of Delegates or the Board of Governors of the American Bar Association and should not be construed as representing the policy of the Association.
- Model Uniform Statute and Regulation for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments (Sep. 10, 2018)
- Guidance Regarding Sections 512(a)(7) and 4960 (August 28, 2018)
- Treatment of Losses and Certain Other Issues with Respect to the Section 199A Deduction (July 23, 2018)
- Regulatory Implementation of New Section 512(a)(6) (June 21, 2018)
- Scope of a Specified Service Trade or Business within the Meaning of Section 199A (June 18, 2018)
- Second Set of Recommendations for 2018-2019 Priority Guidance Plan (June 15, 2018)
- Subchapter K Guidance with Respect to the Interaction of Section 168(k) as amended by PL 115-97 and Certain Provisions of Subchapter K (June 7, 2018)
- Regarding HR 5444 - "Taxpayer First Act" (June 6, 2018)
- Concerning the Aggregation and Disaggregation of Trade or Business Activities for Purposes of Section 199A (May 31, 2018)
- Recommendations for 2018-2019 Priority Guidance Plan (May 24, 2018)
- Regarding the OVDP and Streamlined Procedures (May 2, 2018)
- Memorandum of Agreement dated April 11, 2018 Review of Tax Regulations Under Executive Order 12866 (April 26, 2018)
- Notice 2017-73 regarding donor advised funds (April 19, 2018)
- Tax Treatment of Cryptocurrency Hard Forks for Taxable Year 2017 (March 19, 2018)
- Need for Guidance Under Sections 864(c)(8) and 1446(f) (March 19, 2018)
- Proposed Regulations Issued Under Section 514 (the “Fractions Rule”) (March 15, 2018)
- Letter on RUUPA (February 15, 2018)
- Revenue Procedure 99-21 (February 1, 2018)
- Section 402(b) and Foreign Plans (January 31, 2018)
- Fiscal Year 2018 Funding for the Internal Revenue Service (January 16, 2018)
- Follow-up Letter: Timeliness of Electronic Tax Return after Failed Transmission (January 12, 2018)