Table of Contents

• REG-149436-04
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Effect on Other Documents
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES, REPORTING AND RECORDKEEPING REQUIREMENTS
  • Drafting Information
• Announcement 2005-60