Table of Contents

• Notice 2008-73
  • I. PURPOSE
  • II. BACKGROUND
  • Additional transition relief
  • DRAFTING INFORMATION
• Notice 2008-74
• Notice 2008-75
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION
• Rev. Proc. 2008-54
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. MODIFICATION OF SECTION 3.20 OF REV. PROC. 2007-66
  • SECTION 4. APPLICATION OF § 179(b)(1) STIMULUS ACT LIMITATION WHEN TAXABLE YEARS OF PASSTHROUGH ENTITY AND ITS PARTNERS OR SHAREHOLDERS DO NOT COINCIDE
  • SECTION 5. STIMULUS ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION
  • SECTION 6. INTERACTION OF THE STIMULUS ACT WITH CERTAIN TAX INCENTIVES FOR GO ZONE AND KANSAS DISASTER AREA
  • SECTION 7. MAKING SECTION 179 ELECTIONS BY AMENDED RETURNS FOR TAXABLE YEARS BEGINNING AFTER 2007
  • SECTION 8. EFFECT ON OTHER DOCUMENTS
  • SECTION 9. EFFECTIVE DATE
  • SECTION 10. DRAFTING INFORMATION