ABA Section of Taxation Regulatory Submissions, 2001-02

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Comments on Regulations and Practice Ethics — 2001

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I.R.C. §	Submitted	Submission Title
various	Dec. '01	Papers presented at the ABA/AICPA/TEI Tax Simplification Conference
various	11/30/01	Comments Concerning ESOP Refinancings Under ERISA Fiduciary Provisions*
705	11/28/01	Comments Concerning Section 705 of the Internal Revenue Code Regarding Basis in a Partner's Interest*
894	11/27/01	Comments Concerning Proposed Regulations Under Section 894(c) Relating to Payments Made by Domestic Reverse Hybrid Entities*
various	11/26/01	Reply to Request for Comments on Excluding Charitable Contributions from the Definition of "Collateral Source"*
various	11/19/01	Examples of Small and Medium-Sized For-Profit Businesses in New York City Negatively Affected by the September 11th Terrorist Attacks on the World Trade Center That Would Benefit from Charitable Grants*
various	10/18/01	IRS Taxpayer Advocate Service Legislative Recommendations
various	10/15/01	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*
n/a	8/13/01	Administrative Recommendation Regarding Regulations Governing Practice Before the IRS (Circular 230)*
various	7/31/01	Comments Concerning Current Language in Form 990 Regarding Reporting of Compensation Arrangements by Exempt Organizations*
355(e)	7/26/01	Comments Concerning Proposed Regulations Under Section 355(E) Defining a “Plan (or Series of Related Transactions)”*
368	7/26/01	Supplemental Comments Concerning Regulations Under Section 368 Regarding Mergers Involving Disregarded Entities*
n/a	7/23/01	Supplemental Comments Concerning IRS Notice 2001–10*
6015	5/24/01	Comments on the Section 6015 Proposed Regulations*
1259	5/23/01	Comments Concerning Forthcoming Regulations Regarding Constructive Sales*
1031(k)	5/22/01	Comments on Proposed Amendment to the Regulations Under Section 1031 on Definition of “Disqualified Person”*
170	May '01	Comments Concerning Revision of Charitable Remainder Trust Sample Forms
423	May '01	Comments Concerning FSA 199926034: FICA Liability for ESPPs
125	May '01	Comments Concerning Cafeteria Plan Regulations Under Internal Revenue Code Section 125
132	May '01	Comments Concerning Proposed Regulation on Qualified Transportation Fringe Benefits under Internal Revenue Code Section 132(F)
121	5/01/01	Comments on Proposed Regulations Under Section 121
n/a	4/23/01	Comments Regarding Proposed Amendments to Circular 230
4958	4/10/01	Comments Concerning Temporary and Proposed Regulations Under Section 4958 of the Internal Revenue Code of 1986
7430	4/2/01	Comments Concerning Proposed Treasury Regulation 301.7430-7
n/a	Apr. '01	Comments Concerning IRS Notice 2001–10
n/a	3/27/01	Comments Concerning Proposed Amendments to the United States Sentencing Guidelines
401	3/23/01	Comments With Respect to Prop. Treas. Reg. §§ 1.401(A)(4)-8(B)(1) and 9(B)(2)(V) Governing So-Called “New Comparability Plans”
4975	3/22/01	Comments on the Voluntary Fiduciary Correction Program
6011, 6111, 6112	2/21/01	Additional Comments Concerning Temporary and Proposed Regulations Under Sections 6011, 6111, and 6112 of the Internal Revenue Code of 1986
n/a	2/12/01	Tax Simplification Recommendations (with AICPA & TEI)
1031	2/8/01	Joint Report on IRC Section 1031 Open Issues Involving Partnerships
various	Feb. '01	Comments on 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
166, et. al.	Feb. '01	Industry Issue Resolution Pilot Program under Notice 2000-65: Financial Services Issues