Table of Contents

• T.D. 9477
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of the Provisions
    • A. Transactions at Issue
    • B. Anti-Avoidance Rule Applicable to Deemed Issuing Corporations
    • C. Modifications to Current §1.304-4T
    • D. Effective/Applicability Dates
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Rev. Rul. 2010-6