Table of Contents

• Rev. Rul. 2006-27
  • ISSUES:
  • FACTS
    • Situation 1
    • Situation 2
    • Situation 3
  • LAW
  • ANALYSIS
  • HOLDINGS
  • DRAFTING INFORMATION
• T.D. 9261
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information