- Revenue Procedure 2022-19 (October 17, 2024)
- Prop. Regs under Sections 1503(d), 1502, and 7701 (October 17, 2024)
- Notice 2024-38 and Revenue Procedure 2024-24 (July 30, 2024)
- Regulations under Sections 643(i), 679, 6039F, 6048, and 6677 (July 8, 2024)
- Guidance on S Corporation F Reorganizations with a State Law Conversion to a Limited Liability Company (July 2, 2024)
- Amortization of Research and Experimental Expenditures under Section 174 (June 21, 2024)
- Proposed Regulations under Section 4501 (June 11, 2024)
- Recommendations for 2024-2025 Priority Guidance Plan (May 31, 2024)
- Child Tax Credit Provisions of the Tax Relief for American Families and Workers Act of 2024 (April 29, 2024)
- Proposed Regulations under Section 987 (March 22, 2024)
- Taxable Distributions from Donor Advised Funds (March 18, 2024)
- Revenue Procedure 86-42 (March 5, 2024)
- Taxpayer-Facing Account Transcripts (March 5, 2024)
- Proposed Regulations under Section 30D (February 6, 2024)
2024 Regulatory and Legislative Submissions
The regulatory and legislative submissions archive for 2024. 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.