- Proposed Guidance under Section 1504 (November 18, 2021)
- Taxation of Digital Products (November 2, 2021)
- IRS Form 911 (October 25, 2021)
- BBA Special Enforcement Matters (October 8, 2021)
- Voluntary Disclosure Practice and the Streamlined Filing Compliance Procedures (September 24, 2021)
2021 Regulatory and Legislative Submissions
The regulatory and legislative submissions archive for 2021. 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.
- Legislation to Repeal Code Section 1061, Partnership Interests Held in Connection with Performance of Services (June 25, 2021)
- Administration of the Advance Child Tax Credit (June 4, 2021)
- Recommendations for 2021-2022 Priority Guidance Plan (May 28, 2021)
- BBA Stranded Overpayment Problem (March 24, 2021)
- Proposed Regulations under Section 355 Regarding the Allocation of Non-Business Assets for Purposes of the Device Prohibition (March 19, 2021)
- Proposed Regulations Regarding User Fees for Estate Tax Closing Letters (March 15, 2021)
- Form W-7 and Instructions (February 10, 2021)
- Form 8919 for Individual Taxpayers (February 2, 2021)
- Information Reporting for SS-8 and SS-8(PR) (February 2, 2021)
- Proposed Form 15227 (February 2, 2021)
- Review of Regulatory and other Relief to Support Taxpayers during COVID-19 Pandemic (January 15, 2021)