Table of Contents

• T.D. 9498
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • A. Applicable Debt Instrument
    • B. Allocation of COD Income
    • C. Basis Adjustments
    • D. Deferred Section 752 Amount Rules
    • E. Capital Accounts
    • F. Section 465(e) Recapture
    • G. Deferral of Original Issue Discount
    • H. Acceleration Events
    • I. Foreign Partners of Electing Partnership
    • J. Effective Date
    • Availability of IRS documents
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• Rev. Rul. 2010-27
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDINGS
  • APPLICATION OF ANALYSIS TO PLANS SUBJECT TO § 409A
  • DRAFTING INFORMATION
• T.D. 9499
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Revisions
    • Explanation of Provisions and Summary of Comments
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.6411-2T [Removed].
    • §1.6411-3T [Removed].
  • Drafting Information