Passive Activity Loss

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Instructions for Commenting on Proposed Passive Loss Restrictions

February 8, 2010

In commenting on proposed IRS regulations, it is helpful if the party expresses its own views and sets forth those views in its own words.  However, in an effort to help NBAA Members present their arguments to the IRS regarding their opposition to the Proposed Regulations, the NBAA Tax Committee has prepared sample comments.

Please note that comments submitted by mail or by hand must include an original and eight (8) copies and are due by Monday, February 27, 2012. 

Sample Comments

To help NBAA Members present their arguments to the IRS regarding their opposition to the Proposed Regulations, the NBAA Tax Committee has prepared the sample comments.

Review the sample comments.

Where to Submit Comments

Copies may be mailed, delivered in person, or sent electronically as follows:

Submit Comments by Mail

Internal Revenue Service
P.O. Box 7604, Ben Franklin Station
Washington, D.C. 20044

Attention:  CC:PA:LPD:PR (REG-109369-10)
Room 5203

Submit Comments by Hand Delivery

Comments may be submitted Monday through Friday, 8:00 a.m. to 4:00 p.m.

Internal Revenue Service
1111 Constitution Avenue, N.W.
Washington, D.C.
Attention:  CC:PA:LPD:PR (REG-109369-10)
Courier's Desk

Submit Comments Electronically

Regulations.gov allows the public to submit comments electronically. Submit electronic comments on the proposed regulations.