Table of Contents

• Notice 2008-72
• Notice 2008-89
• Notice 2008-90
  • SECTION 1. OVERVIEW
  • SECTION 2. GUIDANCE UNDER SECTION 170(e)
  • SECTION 3. RELIANCE ON NOTICE
  • SECTION 4. COMMENTS REQUESTED
  • SECTION 5. DRAFTING INFORMATION
• Notice 2008-91
  • SECTION 1. OVERVIEW
  • SECTION 2. TREATMENT OF CERTAIN OBLIGATIONS UNDER SECTION 956(c)
  • SECTION 3. RELIANCE ON NOTICE
  • SECTION 4. DRAFTING INFORMATION
• Notice 2008-92
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE AND APPLICATION
  • DRAFTING INFORMATION
• Notice 2008-93
  • 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. 2008-60
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. PROCEDURE FOR MAKING ELECTION
  • SECTION 5. EFFECT OF ELECTION
  • SECTION 6. PAPERWORK REDUCTION ACT
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. DRAFTING INFORMATION