Table of Contents

• T.D. 9475
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Meaningless Gesture Doctrine
    • Issuance of Nominal Share
    • Basis Allocation
    • Application of Final Regulations to Consolidated Groups
    • Additional Comments Received
    • Additional Comments Requested
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.368-2T [Removed]
  • Drafting Information
• Rev. Rul. 2010-4
  • PURPOSE
  • ISSUES
  • FACTS
  • LAW
  • ANALYSIS
  • HOLDINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2010-5
  • PURPOSE
  • ISSUES
  • FACTS
  • LAW
  • ANALYSIS
  • HOLDINGS
  • DRAFTING INFORMATION
• T.D. 9478
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments in Response to Notice 2009-13
    • 1. Purpose and use.
    • 2. Disclosure requirements.
    • 3. Research and public policy discussions.
    • 4. Sale of a statistical compilation.
    • Explanation of Provisions
    • 1. §301.7216-2(n).
    • 2. §301.7216-2(o).
    • 3. §301.7216-2(p).
    • 4. Conclusion.
    • Effect on Other Documents
    • Special Analyses
  • Amendments to the Regulations
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information
• T.D. 9474
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Effective/Applicability Date
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.9300-1T [Removed]
  • Drafting Information