Table of Contents

• T.D. 9223
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • A. In General
    • B. The 2004 Proposed Regulations
    • C. Determination of Fair Market Value
    • D. Comments and Public Hearing on the 2004 Proposed Regulations and Rev. Proc. 2004-16
    • E. Rev. Proc. 2005-25 — Safe Harbors for Determining Fair Market Value
    • Explanation of Provisions
    • Effective Date
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• T.D. 9220
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Effective Date
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Rev. Rul. 2005-64
  • ISSUES
  • FACTS
  • LAW AND ANALYSIS
  • HOLDINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2005-63
  • DRAFTING INFORMATION
• T.D. 9221
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 40—EXCISE TAX PROCEDURAL REGULATIONS
    • §40.6302(c)-3T [Removed]
    • PART 49—FACILITIES AND SERVICES EXCISE TAXES
    • §49.4291-1T [Removed]
  • Drafting Information