TCJA

TEI Submits Comments regarding FDII and GILTI Deductions

On May 6th, TEI submitted comments to the Internal Revenue Service and U.S. Department of the Treasury regarding proposed regulations on the new section 250 deductions for foreign-derived intangible income and global intangible low-taxed income.

TEI Comments on Proposed Section 163(j) Regulations

On February 26, 2019, TEI submitted responsive comments and recommendations to the Internal Revenue Service concerning the proposed regulations under section 163(j) of the Internal Revenue Code (REG-106089-18). TEI’s comments, which are reprinted below, were developed by a cross-industry working group of Tax Reform Task Force and Federal Tax Committee members under the stewardship of Watson M. McLeish, tax counsel for the Institute.

TEI Comments on Notice 2018-99, Parking Expenses for Qualified Transportation Fringes Under Section 274(a)(4)

On February 22, 2019, TEI submitted responsive comments and recommendations to the Internal Revenue Service concerning the interim guidance provided for taxpayers in Notice 2018-99. TEI’s comments, which are reprinted below, were developed by a cross-industry working group of Tax Reform Task Force and Federal Tax Committee members under the leadership of Katherine C. Castillo and Julia Lagun. Watson M. McLeish, tax counsel for the Institute, coordinated the preparation of TEI’s comments.

TEI Comments on Proposed Foreign Tax Credit Regulations

On February 5, 2019, TEI submitted responsive comments and recommendations to the Internal Revenue Service concerning the new proposed regulations under sections 861 and 904 of the Code (REG-105600-18). TEI’s comments, which are reprinted below, were developed by a cross-industry working group of Tax Reform Task Force and U.S. International Tax Committee members under the stewardship of TEI lawyers Watson M. McLeish and Benjamin R. Shreck.

TEI Comments on Proposed Bonus Depreciation Regulations Under Section 168(k)

On October 9, 2018, TEI submitted responsive comments and recommendations to the Internal Revenue Service concerning the new proposed regulations under section 168(k) of the Code, which was amended by Public Law 115-97 on December 22, 2017. TEI’s comments, which are reprinted below, were developed by a cross-industry working group of Federal Tax Committee and Tax Reform Task Force members under the leadership of Colleen C. Brown, Julia Lagun, and John P. Orr Jr. Watson M. McLeish, Tax Counsel for the Institute, coordinated the preparation of TEI’s comments.

TEI Comments on Corporate Tax Reform Implementation Issues and Guidance Priorities

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 guidance priorities in the wake of comprehensive tax reform.
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