- User Fees for Private Letter Ruling Requests (December 21, 2022)
- Draft Changes to Schedule UTP (December 19, 2022)
- Section 4501 Excise Tax (December 7, 2022)
- Videoconferences in the Independent Office of Appeals (November 10, 2022)
- Proposed Regulations under Section 2053 (November 4, 2022)
2022 Regulatory and Legislative Submissions
The regulatory and legislative submissions archive for 2022. 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.
- Creditor Inversion Rules of Section 7874 (August 31, 2022)
- Proposed Regulations Under Section 2010(c)(3) (August 10, 2022)
- Draft Model Act on the Treatment of Investment Partnership Income (June 24, 2022)
- Recommendations for 2022-2023 Priority Guidance Plan (June 3, 2022)
- Proposed Amendments to Tax Court Rules of Practice and Procedure (May 25, 2022)
- Proposals for Improvements in Taxpayer Service (April 5, 2022)
- Notice 2021-56 (March 3, 2022)
- Chief Counsel Memorandum 20214101F (January 6, 2022)