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.

September 2009

• Comments Concerning Stripping Tax Credits | More >>

August 2009

• Comments Concerning Temporary and Proposed Regulations Implementing the Redesigned Form 990 for Tax-Exempt Organizations and Revising the Public Support Test Under Section 170(b)(1)(A)(vi) and 509(a)(2) (08/09) | More >>

July 2009

• Internal Revenue Service Public Forum on Tax Return Preparer Review (07/09) | More >>
• ABA Section of Taxation & Section of Real Property, Trust and Estate Law Statement of Policy Regarding Reform of Federal Wealth Transfer Tax (07/09) | More >>

June 2009

• Comments Concerning Proposed Regulations Under Section 6231(c) Relating to the Conversion of Partnership Items to Nonpartnership Items (06/09) | More >>
• Recommendations for 2009-2010 Guidance Priority List (06/09) | More >>
• Statement of Policy Regarding U.S. International Taxation (06/09) | More >>
• Comments on Proposed Amendments to Circular 230 § 10.34 (06/09) | More >>
• Comments on Temporary Cost Sharing Regulations (06/09) | More >>

May 2009

• Proposed Amendments to the Rules of the United States Tax Court (05/09) | More >>
• Comments on Regs Relating to the Exemptions for the Provision of Investment Advice Under Sec 408(B)(14) and Sec 408(G) of ERISA (05/09) | More >>
• Comments on the Application of Section 108(i) to Partnerships and Partners (05/09) | More >>
• Comments on Proposed Regulations under Section 108(e)(8) (05/09) | More >>

April 2009

• Joint Statement on Tax Issues in Health Care Reform (04/09) | More >>
• Comments Concerning Proposed Regulations under Section 460 (04/09) | More >>
• Request for Guidance on the Treatment of Interests in Money Market Mutual Funds under Section 856(c)(4)(A) (04/09) | More >>
• Statement of Policy Favoring Reform of Federal Civil Tax Penalties (04/09) | More >>
• American Bar Association Letter Regarding Need to Ensure Adequate Funding for Internal Revenue Service (04/09) | More >>

February 2009

• Comments on Proposed Regulations under Section 108 Concerning Reduction of S Corporation Tax Attributes (02/09) | More >>

January 2009

• Notice 2008-19 and Segregated Arrangements That Do Not Involve Insurance (01/09)| More >>

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