Public Policy Archives: 1996-98 (ABATax)

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Section of Taxation
Public Policy

Comments on Regulations and Administrative Rulings — 1996–98
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 HTML format except where noted.

Submissions to U.S. Treasury Dept. & IRS
I.R.C. §	Submitted	Comments Concerning:
1032	12/23/98	Proposed Regulation Section 1.1032-3
368	7/21/98	Guidance Needed Concerning the Treatment of Mergers Involving Single Member Entities Owned by Corporations
357	6/23/98	Liability Assumption Provisions in IRS Restructuring Bill
355, 358	4/24/98	Guidance Needed Under 1997 Amendments to Sections 355 and 358
various	2/9/98	Rev. Ruls. 96-30, 75-406 and 70-225
355, 1503	7/9/97	1997 Revenue Reconciliation Act Section 355 Proposals (Internal Spins)
368	5/6/97	Continuity of Interest and Business Enterprise - Proposed Regulations (PDF)
355	3/7/97	Legislation to Tax Certain Distributions of Controlled Corporation Stock under Section 355 that are Effectively Disguised Sales
various	3/15/96	Certain Provisions of the Administration's Corporate Tax Proposals

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