- REG-122793-19 (December 20, 2023)
- Notice 2023-27 (November 13, 2023)
- REG-134420-10 (November 6, 2023)
- Notice of Renewal Without Change of Reports of Foreign Financial Accounts Regulations and FinCEN Form 114 (October 10, 2023)
- Ways to Improve Dispute Resolution Programs (September 15, 2023)
- Taxation of Digital Assets (September 8, 2023)
2023 Regulatory and Legislative Submissions
The regulatory and legislative submissions archive for 2023. 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.
- Tax-Exempt Financing Implications of the Proposed Regulations under Section 6417 Regarding Elective Pay of Credits (August 14, 2023)
- Fiscal Year 2024 Funding for the Internal Revenue Service (July 27, 2023)
- Proposed Regulations under Section 6751 (July 7, 2023)
- Revenue Procedures 2015-40 and 2015-41 (June 20, 2023)
- Recommendations for 2023-2024 Priority Guidance Plan (June 9, 2023)
- Prop. Reg. on Forfeiture in Qualified Retirement Plans (May 30, 2023)
- Notice 2023-2 Regarding the Excise Tax under Section 4501 (March 20, 2023)
- Corporate Alternative Minimum Tax Under Section 59(k)) (March 20, 2023)
- International Aspects of Section 4501 Excise Tax (March 20, 2023)
- Form 8857 (March 17, 2023)
- Proposed Regulations under Sections 897 and 892 (February 27, 2023) (February 27, 2023)
- Response to Notice 2022-50 (February 22, 2023)
- Beneficial Ownership Information Access and Safeguards (February 14, 2023)
- Proposed Draft Model Regarding the Treatment of Certain Income of Nonresident Qualifying Investment Partnership Partners (January 17, 2023)