Table of Contents

• REG-143316-03
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Proposed Effective Date
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  • Drafting Information
• Announcement 2007-49
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • §1.1503(d)-0 Table of contents.
    • §1.1503(d)-8 Effective dates.
    • §1.1503(d)-5 Attribution of items and basis adjustments.
    • §1.1503(d)-7 Examples.
    • §1.1503(d)-8 Effective dates.