Table of Contents

• Rev. Rul. 2007-49
  • ISSUES
  • FACTS
  • LAW
  • ANALYSIS — Situation 1
  • ANALYSIS — Situation 2
  • ANALYSIS — Situation 3
  • HOLDINGS
  • DRAFTING INFORMATION
• T.D. 9330
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Comments
    • Special Analyses
  • Availability of IRS Documents
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• T.D. 9326
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • §1.954-2T [REMOVED]
  • Drafting Information