Failure to comply with the Regulatory Flexibility Act: IRS endangering small businesses yet again : hearing before the Committee on Small Business, House of Representatives, One Hundred Ninth Congress, second session, Washington, DC, July 25, 2006, Volume 4
U.S. G.P.O., Jan 1, 2006 - Business & Economics - 97 pages
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Levine Mr Howard J Partner Roberts Holland LLP
Weller Mr Louis S Principal national Director LikeKind Exchange
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1031 exchanges 1999 proposed regulations 2006 proposed regulations agency alternatives assets bank bank-owned burden Chairman Manzullo Chief Counsel clients competitive comply consumer Counsel for Advocacy Dance deferred exchanges deferred like-kind exchange deposits drafting team Elizabeth Dole Eric Solomon escrow estimate exchange funds exchanges of like-kind Federal fees final regulations Gohmert going Halloran hearing impact on small income Initial Regulatory Flexibility interest earned Internal Revenue Code Internal Revenue Service IRS and Treasury issue Korb letter Levine like-kind property loan NAICS NPRM number of small Office of Advocacy Okay proposed rule QI's qualified intermediary industry questions Re-Proposed Regulations real estate regulation project regulations on small Regulatory Flexibility Act regulatory flexibility analysis replacement property requirements revised IRFA Richard Burr section 468B Small Business Administration small entities substantial number Sullivan tax counsel Tax Policy taxpayer testimony Thank title insurance transactions Treasury and IRS