Table of Contents

• T.D. 9497
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • I. Mandatory Acceleration Events for Deferred COD Income
    • A. Net value acceleration rule
    • 1. Consolidated Groups
    • 2. Exception for Distributions and Charitable Contributions Consistent with Historical Practice — In General
    • 3. Special Rules for Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs)
    • B. Other mandatory acceleration events
    • 1. Changes in Tax Status
    • 2. Cessation of Existence
    • a. Outbound section 381(a) transactions
    • b. Inbound section 381(a) transactions
    • c. Acquisition of assets of an electing corporation by a RIC or REIT or by an S corporation
    • C. Title 11 (or similar case)
    • II. Elective Acceleration for Electing Members of a Consolidated Group
    • III. Earnings and Profits
    • IV. Deferred OID Deductions
    • A. Application of §1.1502-13(g)(5)
    • B. Deemed debt-for-debt exchanges
    • C. Directly or indirectly
    • D. Proportional rule for accruals of OID
    • E. Acceleration events for deferred OID deductions
    • V. Effective/Applicability Dates
    • Comments
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • Part 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• Rev. Rul. 2010-25
  • ISSUE
  • FACTS
  • LAW
  • ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• Rev. Rul. 2010-26