Table of Contents

• Rev. Rul. 2004-40
  • DRAFTING INFORMATION
• Rev. Rul. 2004-38
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDINGS
  • DRAFTING INFORMATION
• T.D. 9118
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Effective Date
    • Special Analyses
  • Amendments to the Regulations
    • §1.337(d)-2T Loss limitation window period (temporary).
    • §1.1502-35T Transfers of subsidiary member stock and deconsolidations of subsidiary members (temporary).
    • §1.1502-80 Applicability of other provisions of law.
    • §1.1502-80T Applicability of other provisions of law (temporary).
  • Drafting Information
• T.D. 9117
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Special Analysis
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information