Table of Contents

• T.D. 9325
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions and Summary of Comments
    • Effective Dates
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Rev. Rul. 2007-37
  • ISSUE
  • FACTS
  • LAW
    • Franchises subject to § 197
    • Franchises acquired on or after January 1, 1970, and before the effective date of § 197
    • Franchises acquired before January 1, 1970
  • ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION