Date: September 8, 2015
Issue: Capital Formation
To: The Honorable John Koskinen, Commissioner, Internal Revenue Service
Filing Type: Regulatory
Description: The U.S. Chamber of Commerce requests that the publication of a proposal for notice and comment have an economic analysis that includes a study of the impacts upon capital formation for American businesses. We also request that any reinterpretation of IRC Section 305 (c) not be applied retroactively.