Table of Contents

• Rev. Rul. 2008-8
  • ISSUES
  • FACTS
    • Situation 1
    • Situation 2
  • LAW
  • ANALYSIS
  • HOLDINGS
  • ADDITIONAL GUIDANCE
  • DRAFTING INFORMATION
• Rev. Rul. 2008-9
• T.D. 9375
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments
    • Effect on Other Documents
    • Special Analyses
  • Amendment to the Regulations
    • PART 301— PROCEDURE AND ADMINISTRATION
  • Drafting Information