ABA Section of Taxation Public Policy: Comments, 2000

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Public Policy

Comments on Regulations and Administrative Rulings – 2000
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:
125	12/21/00	Cafeteria Plan Regulations Under Internal Revenue Code Section 125
various	12/13/00	Worker Economic Opportunity Act (Pub. L. No. 106-202)
401, 410	Dec. '00	401(k) Design-Based Safe Harbors
132	11/20/00	Proposed Regulation on Qualified Transportation Fringe Benefits under Internal Revenue Code Section 132(F)
414	11/7/00	Identification of Highly Compensated Employees Under IRC §414(q) Following a Merger or Other Acquisition
472	10/27/00	Proposed Regulations Regarding the LIFO Method of Accounting [REG-107644-98]
643, 664	9/29/00	Notice of Proposed Rulemaking Prop. Treas. Regs. Sections 1.643(a)-8 and Amendments to Treas. Reg. Section 1.664-1
482, 863, 864	8/29/00	Proposed Global Dealing Regulations Under Sections 482, 863, and 864
411	8/23/00	Proposed Treasury Regulations Under 411(d)(6)
148	Aug. '00	Regulations Under Section 148 (Fair Market Value and Safe Harbor)
n/a	7/31/00	Proposed Treasury Regulation 301.7701-3(h)
various	7/25/00	Proposal to Clarify the Definition of Nonqualified Preferred Stock
355	7/20/00	Proposed Regulations Under Section 355(d)
1031	7/5/00	Need for Guidance on Reverse Like-Kind Exchanges
141	6/21/00	Regulations Under §141 As They Relate to Output Facilities
4980	6/6/00	COBRA Proposed Regulations Under Section 4980
various	Jun. '00	Age Discrimination Issues in Cash Balance Pension Plans
7701	5/9/00	Final “Fast-Pay Stock” Regulations
460	4/27/00	Proposed Section 460 Long-Term Contract Regulations
708, 743, 752	4/19/00	Partnership Mergers and Divisions
148	4/4/00	Notice of Proposed Rule Making on Arbitrage and Related Restrictions Applicable to Tax-Exempt Bonds…
337, 1374	Apr. '00	Proposed Regulations Section 1.337(d)-5 and Temporary Regulation Section 1.337(d)-5T
n/a	Mar. '00	Issues Statement 1999-1 from the Committee on Standards of Tax Practice

Review Additional Comment Submissions
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Section of Taxation Public Policy Index