FEDERAL TAX

The Federal Income Tax Committee is responsible for TEI’s educational and advocacy efforts for U.S. federal income tax matters.

In April 2018, the Institute's legal staff worked with a diverse, cross-industry group of senior Federal Tax Committee and Tax Reform Task Force members to distill a responsive list of corporate tax…
On September 1, 2017, TEI submitted further comments to the Internal Revenue Service on the final debt documentation requirements in Treas. Reg. § 1.385-2 (T.D. 9790, 81 Fed. Reg. 72,858).  Our…
On August 7, 2017, TEI submitted comments to the Internal Revenue Service on the final and temporary regulations under section 385 (T.D. 9790, 81 Fed. Reg. 72,858) concerning the treatment of certain…
LB&I is evaluating several critical aspects of the recently adopted LB&I Examination Process and is seeking input from TEI members to help improve the process.  We’ve listed three areas of…
On February 22-23, 2017, a delegation from Tax Executives Institute met with the Commissioner of Internal Revenue, John Koskinen, and senior officials of the Internal Revenue Service and with the…
On July 6, 2016, TEI submitted comments to the Internal Revenue Service regarding its proposed regulations for 26 U.S.C. § 385, which would give the IRS broad authority to recharacterize related-…
On June 14, 2016, members from Regions VI and VII enjoyed a wide-ranging and insightful discussion with local and national LB&I executives at the University of Illinois Business Center in Chicago…
On April 13, 2016, the IRS released a revised Form W-8BEN-E, which foreign entities must provide to withholding agents of their U.S.-sourced income under the FATCA regime. The form was last updated…
On February 23-24, 2016, a delegation from Tax Executives Institute met with the Commissioner of Internal Revenue, John Koskinen, and senior officials of the Internal Revenue Service and with the…
On February 16, 2016, TEI submitted comments to the Internal Revenue Service offering a definition of "minor assembly" for purposes of the domestic production activities deduction ("DPAD") of 26 U.S.…
On February 10, 2016, TEI submitted a comment letter to the Financial Accounting Standards Board concerning the FASB's proposal to require public disclosure of material terms and conditions of…
TEI and other stakeholder groups recently met with representatives of the IRS’s Large Business and International Division to review and offer comments on five draft research credit directives.…
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