Table of Contents

• Rev. Rul. 2008-30
  • ISSUE
  • FACTS
  • LAW
  • ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• T.D. 9399
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments and Revisions
    • A. Temporary and Proposed Regulations
    • B. Section 1504(a)(4) Preferred Stock
    • C. Internal Restructuring Exception
    • D. Hook Stock
    • Regulations Addressing Avoidance of the Purposes of Section 7874
    • Effective/Applicability date
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.7874-1T [Removed]
  • Drafting Information