ABA Section of Taxation Public Policy: Comments, 2001

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Public Policy

Comments on Regulations and Administrative Rulings – 2001
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:
894	12/6/01	Proposed Regulations Under Section 894(c) Relating to Payments Made by Domestic Reverse Hybrid Entities
various	11/30/01	ESOP Refinancings Under ERISA Fiduciary Provisions
705	11/28/01	Section 705 of the Internal Revenue Code Regarding Basis in a Partner's Interest
various	11/26/01	Excluding Charitable Contributions from the Definition of "Collateral Source"
various	10/16/01	Request for Confirmation from the IRS that Charitable Loans and Grants Provided to For-Profit Business Entities Affected By the September 11, 2001 Terrorist Attacks Are Excludable From Income
various	7/31/01	Current Language in Form 990 Regarding Reporting of Compensation Arrangements by Exempt Organizations
355(e)	7/26/01	Proposed Regulations Under Section 355(E) Defining a “Plan (or Series of Related Transactions)”
368	7/26/01	Regulations Under Section 368 Regarding Mergers Involving Disregarded Entities
n/a	7/23/01	IRS Notice 2001–10
1031(k)	5/31/01	Proposed Amendment to the Regulations Under Section 1031 on Definition of “Disqualified Person”
6015	5/24/01	Section 6015 Proposed Regulations
1259	5/23/01	Forthcoming Regulations Regarding Constructive Sales
121	5/07/01	Proposed Regulations Under Section 121
n/a	4/23/01	IRS Notice 2001–10
4958	4/16/01	Temporary and Proposed Regulations Under Section 4958 of the Internal Revenue Code of 1986
7430	4/2/01	Proposed Treasury Regulation 301.7430-7
n/a	3/30/01	Proposed Amendments to the United States Sentencing Guidelines
401	3/30/01	Prop. Treas. Reg. §§ 1.401(A)(4)-8(B)(1) and 9(B)(2)(V) Governing So-Called “New Comparability Plans”
4975	3/21/01	Voluntary Fiduciary Correction Program
166, et. al.	3/1/01	Industry Issue Resolution Pilot Program under Notice 2000-65: Financial Services Issues
423	2/28/01	FSA 199926034: FICA Liability for ESPPs
6011, 6111, 6112	2/21/01	Temporary and Proposed Regulations Under Sections 6011, 6111, and 6112 of the Internal Revenue Code of 1986 (Additional Comments)
1031	2/21/01	IRC Section 1031 Open Issues Involving Partnerships
various	2/21/01	IRS Announcement 2000-84 on the Need for Guidance Clarifying the Application of Internal Revenue Code Provisions to Use of the Internet by Exempt Organizations
170	1/23/01	Revision of Charitable Remainder Trust Sample Forms
125	1/08/01	Cafeteria Plan Regulations Under Internal Revenue Code Section 125
132	1/08/01	Proposed Regulation on Qualified Transportation Fringe Benefits under Internal Revenue Code Section 132(F)

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