Table of Contents

• T.D. 9102
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • • Background
    • Summary of Comments and Explanation of Revisions
    • Effective Dates
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
    • PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
    • PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
  • Drafting Information
• T.D. 9101
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Summary of Comments
    • Explanation of Provisions
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• T.D. 9106
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Revisions and Summary of Comments
    • 1. Adjustments Affected by the Outcome of Another Proceeding
    • 2. Specified Amount of Offer
    • 3. Requirement to Disclose All Relevant Information
    • 4. End of Qualified Offer Period
    • 5. Multiple Tax Years
    • 6. Settlement after Certain Court Rulings
    • 7. Spousal Defenses
    • 8. Recovery of Fees Relating to Settled Issues
    • 9. Delivery of Qualified Offer to the Proper Party
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 301—PROCEDURE AND ADMINISTRATION
    • §301.7430-7T [Removed]
  • Drafting Information