- OECD/G20 Inclusive Framework on BEPS Public Consultation Document on the Report on the Pillar One Blueprint (December 14, 2020)
- 2020 Proposed Regulations under Section 163(j) with Respect to Controlled Foreign Corporations and Their U.S. Shareholders (December 10, 2020)
- Proposed Regulations Under Section 162(m) (November 19, 2020)
- Final and Proposed Regulations under Section 163(j) (November 2, 2020)
- Revenue Procedure 94-69 (October 20, 2020)
- Applicable Partnership Interests under Section 1061 (October 5, 2020)
2020 Regulatory and Legislative Submissions
The regulatory and legislative submissions archive for 2020. 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.
- Proposed Regulations under Section 162(f) and Section 6050X (September 22, 2020)
- Draft Schedules K-2 and K-3 (September 14, 2020)
- COVID-19 and disaster losses under section 165(i) (September 14, 2020)
- Notice 2020-36, Proposed Revision of Rev. Proc. 80-27 (September 9, 2020)
- Proposed Regulations Under Section 4960 (August 28, 2020)
- Appeals Team Case Leaders Conferencing Initiative (August 28, 2020)
- Workout-Related Relief in Response to COVID-19 (August 17, 2020)
- Impact of Final Regulations under Section 951A on S Corporations and their Shareholders (July 31, 2020)
- Notice 2020-43 (Form 1065 and tax basis capital accounts) (July 29, 2020)
- Recommendations for 2020-2021 Priority Guidance Plan (July 22, 2020)
- Relief Relating to Tax-exempt Financing in Response to COVID-19 (July 21, 2020)
- Proposed Regulations under Section 512(a)(6) (June 23, 2020)
- Proposed Amendment to Rule 24 of the Tax Court Rules of Practice and Procedure (June 1, 2020)
- Tax Implementation of the CARES Act (May 12, 2020)
- Specific Substantive and Procedural Provisions Impacted by the COVID-19 Emergency (April 29, 2020)
- Delivery of Economic Impact Payments to Low-Income and Vulnerable Individuals (April 13, 2020)
- Collections-Related Relief in Response to COVID-19 (April 6, 2020)
- Preliminary Comments on Impact on Taxpayers of COVID-19 (April 3, 2020)
- Implementation of the Taxpayer First Act (March 20, 2020)
- Proposed Regulations under Section 168(k) (February 19, 2020)
- Proposed Regulations addressing the Classification of Cloud Transactions and Transactions Involving Digital Content (February 11, 2020)
- Proposed Regulations Under Section 337(d) Regarding Partnership Transactions Involving Equity Interests of a Partner (January 29, 2020)