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Committee: Taxation of Business Entities

Report Offering New Proposed Guidance on the Treatment of a Partner as an Employee For Federal Tax Purposes (June 2014) ( PDF format )
Subject area: Treatment of Partner as Employee

Report Offering Proposals to Eliminate Duplicative or Otherwise Unnecessary Filing Requirements for Certain Interests in Foreign Corporations and Foreign Partnerships (September 2013) ( PDF format )
Subject area: Filing Requirements for Foreign Corporations and Foreign Partnerships

Letter to Congress regarding The Equal Access to Tax Planning Act of 2011 (S.139) and Section 14 of The Patent Reform Act of 2011 (S.23) (April 2011) ( PDF format )
Subject area: Tax Patents

Report Requesting Guidance Concerning Various Provisions of Section 7704 of the Internal Revenue Code of 1986 (January 2011) ( PDF format )
Subject area: Taxation - Publicly Traded Partnership

Report Offering Proposed Guidance on the Federal Income Tax Treatment of Post-Closing Contingent Consideration in Reorganizations (April 2010) ( PDF format )
Subject area: Taxation - Corporate Reorganizations

Report offering proposed guidance regarding the Passive Foreign Investment Company Rules (PFIC)(September 2009) ( PDF format )
Subject area: Taxation - Passive Foreign Investment Company

Letter to OECD on the Entitlement of Collective Investment Vehicles for Tax Treaty Benefits - Treaty Eligible State Investors (October 2008) ( PDF format )
Subject area: Tax Treaties - Collective Investment Vehicles

Report Regarding Proposals for Accounting Treatment of Interest on Non-Performing Loans (July 2008) ( PDF format )
Subject area: Taxation - Interest on Non-Performing Loans

Report Offering Proposals Regarding the "Derivative Benefits" Provisions Found in the Limitation on Benefits Article of Certain U.S. Income Tax Treaties (May 2008) ( PDF format )
Subject area: Taxation - Treaties

Report offering proposed guidance regarding U.S. federal income tax treatment of certain lending activities conducted within the U.S. (May 2007) ( PDF format )
Subject area: Taxation lending activities by foreigners

Report to the IRS offering comments on the application of Internal Revenue Code Section 409A to service arrangements between partnerships and partners (May 2006) ( PDF format )
Subject area: Taxation partnerships/partners

Comments on IRS Circular 230 (which governs practice before the IRS)(May 2005) ( PDF format )
Subject area: Taxation - Rules of Practice