Table of Contents

• Notice 2008-49
  • Section 1. Purpose
  • Section 2. Background
  • Section 3. Modification of Interim Guidance
  • Section 4. Request for Comments
  • Section 6. Drafting Information
• Rev. Proc. 2008-20
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION