Table of Contents

• REG-107845-08
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
    • PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
  • Drafting Information
• REG-119532-08
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Proposed Effective Date
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  • Drafting Information
• Announcement 2009-39
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • §1.482-0T Outline of regulations under section 482 (temporary).
    • §1.482-2T Determination of taxable income in specific situations (temporary).
    • §1.482-7T Methods to determine taxable income in connection with a cost sharing arrangement (temporary).
    • §1.482-7A Sharing of costs.
    • §1.482-7T Methods to determine taxable income in connection with a cost sharing arrangement (temporary).
• Announcement 2009-40
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION
    • Background
    • Need for Correction
    • Correction of Publication
    • §1.301-2 [Corrected]
    • §1.302-5 [Corrected]
    • §1.304-2 [Corrected]
    • §1.351-2 [Corrected]
    • §1.355-1 [Corrected]
    • §1.356-1 [Corrected]
    • §1.358-1 [Corrected]
    • §1.358-2 [Corrected]
    • §1.358-6 [Corrected]
    • §1.861-12 [Corrected]
    • §1.1001-6 [Corrected]
• Announcement 2009-41
• Announcement 2009-42
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • §1.1446-6 Special rules to reduce a partnership’s 1446 tax with respect to a foreign partner’s allocable share of effectively connected taxable income.
    • §1.1464-1 Refunds or credits.
    • §1.6151-1 Time and place for paying tax shown on returns.