Table of Contents

• Notice 2008-94
  • I. PURPOSE
  • II. BACKGROUND RELATING TO EESA EXECUTIVE COMPENSATION PROVISIONS
  • III. SECTION 302(a) OF EESA ADDING NEW § 162(m)(5)
    • A. Section 162(m) Background
    • B. Section 302(a) of EESA: Amendment adding § 162(m)(5)
  • IV. SECTION 302(b) OF EESA ADDING NEW § 280G(e)
    • A. Section 280G Background
    • B. Section 302(b) OF EESA: Amendment of § 280G
  • REQUEST FOR COMMENTS
  • EFFECTIVE DATE
  • CONTACT INFORMATION
• Notice 2008-95
  • SCOPE
  • BACKGROUND
  • FILING PROCEDURE
  • SPECIAL RULE FOR PREVIOUSLY FILED AMENDED RETURNS
  • ADDITIONAL CONSIDERATIONS
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Notice 2008-96
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND AND CHANGES
  • SECTION 3. 2008-09 ALLOCATION ROUND
  • SECTION 4. EFFECT ON OTHER DOCUMENTS
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. PAPERWORK REDUCTION ACT
  • SECTION 7. DRAFTING INFORMATION
• Notice 2008-97
  • PURPOSE
  • BACKGROUND
  • QUALIFYING GASIFICATION PROJECT PROGRAM
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Notice 2008-98
  • I. Purpose
  • II. Background
  • III. Extension of Effective Date of 2007 Final Regulations for Governmental Plans
  • DRAFTING INFORMATION
• Notice 2008-100
  • I. PURPOSE
  • II. BACKGROUND
  • III. GUIDANCE REGARDING THE APPLICATION OF SECTION 382 TO LOSS CORPORATIONS WHOSE INSTRUMENTS ARE ACQUIRED BY TREASURY PURSUANT TO THE CPP
  • RULES:
  • IV.RELIANCE ON NOTICE
  • DRAFTING INFORMATION
• Notice 2008-101
• Rev. Proc. 2008-65
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. ELIGIBLE QUALIFIED PROPERTY
  • SECTION 4. SECTION 168(k)(4) ELECTION
  • SECTION 5. BONUS DEPRECIATION AMOUNT
  • SECTION 6. ALLOCATION OF BONUS DEPRECIATION AMOUNTS
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. DRAFTING INFORMATION