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Office of Advocacy - The voice for small business in the Federal Government and the source for small business
 

Official Communication
(1996-2000)

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Tax Issues

Letter dated 11/26/99 - Internal Revenue Service [html], [text] or [PDF File]- Arbitrage Restrictions Applicable to Tax-exempt Bonds issued by State and local Governments. 64 Fed. Reg., 46,876, August 27, 1999 [PDF File.

Letter dated 11/16/99 - Bureau of Alcohol Tobacco and Firearms, U.S. Department of Treasury [html], [text] or [PDF File] - Prohibition of Certain Alcohol Containers and Standards of Fill for Distilled Spirits and Wine, 64 Fed. Reg., 6484, February 9, 1999 [PDF File].

Testimony 2/10/99 - Internal Revenue Service - Russell Orban, Assistant Chief Counsel for Tax Policy of the Office of Advocacy, testified before an Internal Revenue Service panel regarding the Unrelated Business Income Tax (UBIT).

Letter dated 09/21/98 - Internal Revenue Service - Rulemaking to clarify the applications of the Unrelated Business Income Tax to Tax Exempt Organizations CC:DOM:CORP:R (Fed. Reg. 121268-97).

Letter dated 11/21/97 - Internal Revenue Service - Comments regarding proposed amendments to the Income Tax Regulations related to expenses incurred in connection with property produced in a farming business. 62 Fed. Reg., 44,542, August 22, 1997.[PDF File]

Testimony 5/21/97 - Internal Revenue Service - Russell Orban, Assistant Chief Counsel for Tax Policy of the Office of Advocacy, testified before an Internal Revenue Service panel regarding amendments to the Income Tax Regulations related to the definition of limited partners for tax purposes.

Letter Dated 04/14/97 - Internal Revenue Service - Regarding proposed amendments to the Income Tax Regulations related to the definition of limited partners for tax purposes. CC:DOM:CORP:R (REG-209824-96).

Letter Dated 12/05/96 - Department of Treasury - Advanced notice 96-53 providing answers to commonly asked questions about medical savings accounts.

Letter Dated 11/19/96 - Treasury, Internal Revenue Service - Proposed rule on amendments to the Income Tax Regulations related to the definition of reasonable basis for the purpose of accuracy-related penalty regulations under Chapter 1 of the Internal Revenue Code, 61 Fed. Reg., 58,020, November 12, 1996.[PDF File]

Testimony Before the IRS dated 10/03/96 - Russell Orban, Assistant Chief Counsel for Tax of the Office of Advocacy, testified before the Internal Revenue Service on proposed regulations regarding qualified small business stock.

Letter Dated 09/24/16 - Internal Revenue Service - Comments on changes being made to proposed IRS publication #334: "Tax Guide for Small Business"

Letter dated 9/4/96 -- Department of Treasury, Internal Revenue Service - Proposed rulemaking on qualified small business stock CC:DOM:CORP:R (IA-26-94). 61 Fed. Reg.,28,821, June 6, 1996.[PDF File}

Letter dated 4/28/96 -- Department of Treasury, Internal Revenue Service (IRS) - Revised Service Worker Classification Training Manual entitled "Employee or Independent Contractor." Office of Advocacy comments requested by Margaret Richardson, Commissioner, IRS.



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