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. Documents are provided in Adobe Acrobat format unless otherwise indicated.

• Comments on Proposed Regulations Under Section 6694 and 6695 (08/08)
• Comments on Proposed Regulations Under Section 2032 Relating to the Alternate Valuation Date Election (08/08)
• Comments Concerning Proposed Regulations Under Section 6503(j) Relating to the Suspension of the Limitations Period for Corporations Facing Designated or Related Summonses (07/08)
• Comments Concerning Proposed Regulations Relating to Extensions of the Time Under Section 2642(g)(1) (07/08)
• Comments Concerning the Instructions for the Redesigned Form 990 for Tax-Exempt Organizations (07/08)
• Comments on Notice 2007-88: Proposed Procedural Changes for Obtaining the Commissioner’s Consent to Change a Method of Accounting (07/08)
• Supplemental Comments on Proposed Regulations Under Sections 6011 and 6111 of the Internal Revenue Code relating to Patented Transactions (REG-129916-07) (07/08)
• Comments Concerning Real Estate Investment Trust Liquidations and Notice 2007-55 (06/08)
• Recommendations for 2008-2009 Guidance Priority List (06/08)
• Comments Concerning Example 4 of Regulation Section 1.367(b)-4(b)(1)(iii) (05/08)
• Comments Concerning Guidance under Section 529 (05/08)
• Funding of Joint Committee on Taxation - House and Senate (05/08)
• Comments on a Correction Program for Nonqualified Deferred Compensation Plan Failures under Section 409A (05/08)
• Comments Concerning Final Regulations under Section 337(d) Relating to Conversion Transactions (05/08)
• IRS Funding Letter (House and Senate) (04/08)
• Comments Concerning Proposed Regulations Under Section 125 (04/08)
• Comments on Proposed Regulations Concerning Consequences of Certain Mergers under Section 704(c)(1)(B) and 737 (04/08)
• Comments on Proposed and Temporary Regulations Under Code Section 368(a)(1)(D) (04/08)
• Comments on the 2007 Amendment to Section 6694 Preparer Penalty (04/08)
• Comments on the New Service Provider Exemption Under Section 408(b)(17) of ERISA (02/08)
• Comments Concerning Proposed Regulations under Section 6011 and 6111 of the Internal Revenue Code Relating to Patented Transactions (01/08)
  >> Tax Section Oral Testimony on Reporting of Patented Tax Transactions (02/08)
• Comments Concerning ERISA Bonding Rules (01/08)
• Comments on Legislative Changes Impacting Standards for Imposition of Penalties (11/07)
• Comments on H.R. 2834 (11/07)
• Proposed Regulations Relating to Limitation on Estates or Trusts Deductions (REG-128224-06) (10/07)
• Comments in Response to IRS Notice 2007-39, on the Application of Monetary Penalties in Disciplinary Procedure under Section 822 of the American Jobs Creation Act of 2004 (10/07)
• Comments Concerning Discussion Draft of Redesigned Form 990 for Tax-Exempt Organizations (10/07)