Table of Contents

• REG-100798-06
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTAL INFORMATION:
    • Background
    • Explanation of Provisions
    • Proposed Effective Date
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART—INCOME TAXES
  • Drafting Information
• Announcement 2008-53
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
  • Background
  • Need for Correction
  • Correction for Publication
  • § 1.704-3 [Corrected]
  • § 1.704-4 [Corrected]
  • § 1.704-4 Distribution of contributed property.
  • § 1.737-2 [Corrected]
  • § 1.737-2 Exceptions and special rules.