Table of Contents

• Rev. Rul. 2008-38
  • ISSUES
  • FACTS
    • Situation 1
    • Situation 2
  • LAW AND ANALYSIS
    • Situation 1
    • Situation 2
  • HOLDINGS
  • EFFECT ON OTHER REVENUE RULINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2008-39
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• T.D. 9402
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Effective/Applicability Dates
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Rev. Rul. 2008-43