ABA Section of Taxation Public Policy: Comments, 2003

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Public Policy

Comments on Regulations and Administrative Rulings – 2003
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
Code §	Submitted	Comments Concerning:
various	10/9/03	Tax Consequences Upon the Exercise of a Partnership Option or Conversion of a Debt or Preferred Interest in a Partnership (REG-103580-02)
419A(f)(5)	9/22/03	IRS Notice 2003-24 on the "Separate" Fund Requirement for Collectively Bargained Plans
501(m)	9/10/03	IRS Notice 2003-31 on Possible Regulations Under Section 501(m) of the Internal Revenue Code
302, 304, 1502	9/9/03	Proposed Regulations Providing Guidance Regarding the Treatment of Unutilized Basis of Stock Redeemed in Certain Transactions
6662(e)	8/22/03	Request for Grace Period to Prepare Transfer Pricing Documentation for Taxpayers Subject to Substantial Valuation Misstatement Penalties
411(D)(6)	7/22/03	IRS and Treasury Department Proposal on Waiver of Section 411(D)(6) Protection for Certain Features of Defined Benefit Plans
501(c)(3)	7/14/03	IRS Announcement 2003-29, 2003-20 I.R.B. 928 Regarding International Grant-Making and International Activities by Domestic 501(c)(3) Organizations
n/a	7/10/03	IRS Pilot Precertification Program to Determine Compliance with the Residency Test for Claiming the Earned Income Credit with Respect to Qualifying Children
n/a	7/9/03	Vision Draft 6/18/03 of Schedule K-1 (Form 1065)
382	7/2/03	Additional Recommendations for 2003–2004 Guidance Priority List: Section 382 Issues
various	6/11/03	Recommendations for 2003–2004 Guidance Priority List
419	5/9/03	Proposed Regulations under Code Section 419A(f)(6)
337, 1502	5/5/03	§ 1.337(d)-2T and § 1.1502-20T
various	4/25/03	Proposed Regulations Regarding Deduction and Capitalization of Intangible Asset Expenditures [REG125638-01]
401, 411	4/10/03	Proposed Regulations Under Sections 401 and 411 of the Internal Revenue Code and ERISA Section 204 Regarding the Interaction of Age and Benefit Accruals in Retirement Plans
280G, 4999	3/19/03	Proposed Rulemaking and Other Guidance Regarding Golden Parachute Payments
Circ. 230	3/5/03	Advance Notice of Proposed Rulemaking Relating to Revising Circular No. 230 to Address Standards of Practice Before the Internal Revenue Service
1031	2/20/03	Proposed Regulations under I.R.C. Section 1.6011-4T Regarding the Application of the Tax Shelter Disclosure Rules to Like-Kind Exchanges
1502	2/18/03	Consolidated Group Basis Redetermination and Loss Suspension (REG-131478-02) [Final]
527	2/10/03	Internal Revenue Service Announcement 2002-87, 2002-39 I.R.B. 624, on Form 990 Series Developments and Request for Comments Regarding Possible Changes
26 CFR 300	2/4/03	Proposed Regulations Amending 26 C.F.R. 300 To Provide for an Offer-to-Compromise User Fee
1502	1/22/03	Consolidated Group Basis Redetermination and Loss Suspension (REG-131478-02) [Preliminary]
148, 141	1/17/03	Arbitrage and Related Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments

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Section of Taxation Public Policy Index