Table of Contents

• REG-106736-00
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Explanation of Provisions
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2005-43
• Announcement 2005-44
• Announcement 2005-45
  • BACKGROUND
  • COMMENTS
    • Time of finality and alternative provisions
    • Retroactivity
    • The Intercountry Adoption Act
  • OTHER MODIFICATIONS TO THE PROPOSED REVENUE PROCEDURE
    • Treatment of re-adoption expenses as QAE
    • Effective date
  • DRAFTING INFORMATION