Table of Contents

• REG-118327-08
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2008-105
  • DESCRIPTION OF TE/GE FAST TRACK SETTLEMENT
  • RELIANCE ON AND DIFFERENCES FROM LMSB AND SB/SE FAST TRACK SETTLEMENT
  • CASE ELIGIBILITY AND EXCLUSIONS
  • APPLICATION PROCESS
  • SETTLEMENT PROCESS
  • POST-SETTLEMENT PROCEDURE
  • UNRESOLVED CASES
  • PRECEDENTIAL VALUE OF SETTLEMENT AGREEMENTS
  • DELEGATION OF AUTHORITY
  • EFFECTIVE DATE
  • COMMENTS
  • FURTHER INFORMATION
• Announcement 2008-110
  • SUMMARY AND BACKGROUND
  • EFFECTIVE DATE
  • COMMENTS
  • FURTHER INFORMATION
• Announcement 2008-111
  • SECTION 1. PURPOSE
  • SECTION 2. DESCRIPTION
  • SECTION 3. GENERAL SCOPE OF MEDIATION AND ARBITRATION PROCEDURES
  • SECTION 4. SCOPE OF MEDIATION AND ARBITRATION FOR OIC CASES
  • SECTION 5. SCOPE OF MEDIATION AND ARBITRATION FOR TFRP CASES
  • SECTION 6. APPLICATION PROCESS
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • SECTION 8. EFFECTIVE DATE
  • SECTION 9. CONTACT INFORMATION
• Announcement 2008-114
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • EFFECTIVE DATE:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • §1.358-6 Stock basis in certain triangular reorganizations.
    • §1.1502-13 Intercompany transactions.
    • §1.1502-19 Excess loss accounts.
    • §1.1502-33 Earnings and profits.
    • §1.1502-36 Unified loss rule.
• Announcement 2008-115
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Overview
    • Transactions at Issue
    • Background
    • Explanation of Contemplated Regulations
    • Proposed Effective Date
    • Request for Comments
• Announcement 2008-116
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION: