Table of Contents

• Rev. Rul. 2008-14
  • DRAFTING INFORMATION
• T.D. 9377
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background and Explanation of Provisions:
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.197-2T [Removed]
    • §1.338-1T [Removed]
    • §1.338-11T [Removed]
    • §1.846-0 [Amended]
    • PART 602 — OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• Rev. Rul. 2008-16
  • ISSUE
  • FACTS
  • LAW
  • ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• T.D. 9376
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation and Summary of Comments
    • The Complete Liquidation Rules
    • Deferred Income Items of the Liquidating Corporation
    • Allocation of Items Specific to Property or a Business
    • Succession to Credits of the Liquidating Corporation
    • Special Analyses
  • Partial Withdrawal of Proposed Regulations
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information