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.

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