Table of Contents

• T.D. 9164
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Rev. Rul. 2005-3
  • SECTION 901(j)
    • LAW AND ANALYSIS
    • HOLDING AND EFFECTIVE DATES
  • SECTION 911
    • LAW AND ANALYSIS
    • HOLDING AND EFFECTIVE DATES
    • EFFECT ON OTHER ADMINISTRATIVE GUIDANCE
  • DRAFTING INFORMATION