ABA Section of Taxation Public Policy: Comments, 1999

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Section of Taxation
Public Policy

Comments on Regulations and Administrative Rulings – 1999
The comments listed in this Index represent the individual views of the ABA Section of Taxation members who prepared them. They have not been approved by the Section of Taxation, 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 or of the Section.
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Submissions to U.S. Treasury Dept. & IRS
I.R.C. §	Submitted	Comments Concerning:
355(e)	12/6/99	Proposed Regulations under Section 355(e)
n/a	6/18/99	Proposal to Tax Issuance of Tracking Stock
various	5/26/99	Nondiscrimination Standards for Governmental Plans
368	3/26/99	Administration Proposal to Change Section 368(c) Definition of Corporate Control
414	2/2/99	Notice 97-45, Highly Compensated Employee Definition

Submissions to Congress
I.R.C. §	Submitted	Document:
664, 2702	2/19/99	Proposed Amendments to Regulations on Charitable Remainder Trusts and Transfers of Interests Promulgated under Section 664 of the Internal Revenue Code of 1986 (Relating to Charitable Remainder Trusts) and under Section 2702 (Relating to Special Valuation Rules for Transfers of Interests in Trusts)

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Section of Taxation Public Policy Index