ABA Section of Taxation Public Policy: Comments, 2002

ABA Section of Taxation logo

Public Policy

Comments on Regulations and Administrative Rulings – 2002
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.
Documents are provided in Adobe Acrobat format except where otherwise indicated.

Submissions to U.S. Treasury Dept. & IRS
I.R.C. §	Submitted	Comments Concerning:
various	12/31/02	Proposed Regulations on Split-Dollar Life Insurance
501(c)(3)	12/2/02	Internal Revenue Service Announcement 2002-92, 2002-41 I.R.B. 709 on Proposed Revisions to IRS Form 1023 and Instructions
355	11/18/02	Revised Proposed and Temporary Regulations Under Section 355(e) to Define a "Plan (or Series of Related Transactions)"
338, 1060	11/18/02	Proposed Regulations Under IRC Sections 338(h)(10) and 1060 as Applicable to Insurance Companies
4980F	11/8/02	Proposed Regulations Under Section 4980F of the Code
141, 142	10/14/02	Recommendation to Modify Remedial Action Regulations
4958	10/2/02	Internal Revenue Service Announcement 2002-47 on Possible Amendments to Regulations Governing Chapter 42 Excise Taxes
263(a)	9/26/02	Capitalization Issues Regarding Expenditures Incurred in Acquiring, Creating or Enhancing Intangible Assets
n/a	8/13/02	Proposed Amendments to Tax Court Rules (Low Income Taxpayers Committee)
n/a	8/5/02	Proposed Amendments to Tax Court Rules (Court Procedure & Practice Committee)
1441	7/24/02	IRS Notice 2002-41: Withholding Foreign Partnership and Withholding Foreign Trust Agreements
n/a	6/28/02	Limited Scope Income Tax Examinations in the Internal Revenue Service's Large and Mid-Size Business Division
414(v)	6/26/02	Proposed Treasury Regulation §1.414(v)-1
707	5/31/02	Recommendations to Simplify Treas. Reg. § 1.731-1(c)(3)
TR § 53.4944	5/15/02	Draft Examples of Program-Related Investments ("PRIs") (For Addition to Treas. Reg. Sec. 53.4944-3(b)) and Analysis of Each
n/a	5/15/02	Proposed Joint Venture Examples for Inclusion in a Revenue Ruling
338	5/1/02	Revenue Ruling 2001-46
72	5/1/02	Proposed Plan Loan Regulations
n/a	4/30/02	Recommendations for the Treasury-IRS Guidance Priority List 2002–2003
368	4/11/02	Regulations Under Section 368 of the Internal Revenue Code Regarding Mergers Involving Disregarded Entities; Cover Letter [Web Documents]
n/a	3/28/02	Multistate Tax Commission's Proposed Statutory Language on Reporting Options for Non-Resident Members of Pass-Through Entities
various	3/18/02	Potential Issues Arising from Destruction of Property and Receipt of Funds Due to the 9/11 Terrorist Attacks
4980F	2/6/02	Section 204(H) of ERISA and Section 4980F of the Code
various	1/28/02	Notice 2000-29
482	1/4/02	Transfer Pricing "Services" Regulations

Review Additional Comment Submissions
2005 | 2004 | 2003 | 2001 | 2000 | 1999 | 1998 | 1997
Section of Taxation Public Policy Index