Table of Contents

• T.D. 9416
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • A. Section 1.901-2T(e)(5)(iv)(B)(1): Special Purpose Vehicle
    • B. Section 1.901-2T(e)(5)(iv)(B)(2): U.S. Party
    • C. Section 1.901-2T(e)(5)(iv)(B)(3): Direct Investment
    • D. Section 1.901-2T(e)(5)(iv)(B)(4): Foreign Tax Benefit
    • E. Section 1.901-2T(e)(5)(iv)(B)(5): Counterparty
    • F. Section 1.901-2T(e)(5)(iv)(B)(6): Inconsistent Treatment
    • G. Other Comments
    • H. Other Examples
    • I. Effective/Applicability Dates
    • J. Miscellaneous Amendments
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• T.D. 9426
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 801—BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE
    • §§801.1 through 801.7 [Removed]
    • §§801.1T through 801.8T [Redesignated as §§801.1 through 801.8]
    • §801.1 [Amended]
    • §801.2 [Amended]
    • §801.3 [Amended]
    • §801.7 [Amended]
  • Drafting Information