Internal Revenue Bulletin: 2008-38 |
September 22, 2008 |
Table of Contents
- REG-155087-05
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Proposed Amendments to the Regulations
- §40.6302(c)-1 [Amended]
- §48.0-1 [Amended]
- §48.4041-0 [Amended]
- §48.4041-18 [Removed and Reserved]
- §48.4041-20 [Removed and Reserved]
- 48.4081-2 [Amended]
- 48.4081-3 [Amended]
- §48.4081-6 [Removed and Reserved]
- §48.4082-4 [Amended]
- §48.4101-1 Taxable fuel; registration.
- §48.6426-1 Renewable and alternative fuels; explanation of terms.
- §48.6426-2 Alcohol fuel mixtures.
- §48.6426-3 Biodiesel mixtures.
- §48.6426-4 Renewable diesel mixtures.
- §48.6426-5 Alternative fuel mixtures.
- §48.6426-6 Alternative fuel.
- §48.6426-7 Overall limitations on credits and payments.
- §48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers.
- §48.6427-12 Alcohol, Alternative Fuel, Biodiesel, and Renewable Diesel.
- Drafting Information
- REG-102822-08
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- A. Allocation of Excess Losses and Deductions After Section 108(b) Tax Attribute Reduction
- B. Character of Excess Deemed NOL Allocated to a Shareholder
- C. Information Sharing Requirements
- Proposed Effective Date
- Special Analyses
- Comments and Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- Announcement 2008-84
- Announcement 2008-85
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