Table of Contents

• Notice 2008-20
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. DISCUSSION
    • .01 Components of an Intermediary Transaction Tax Shelter
    • .02 Participation in the Listed Transaction
    • .03 Disclosure, List Maintenance, and Registration Requirements; Penalties; Other Considerations
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2008-13
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. PROCEDURE
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. DRAFTING INFORMATION