Table of Contents

• REG-140108-08
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • I. In general
    • II. PPA changes to section 6104(c)
    • III. Related PPA provisions
    • IV. IRS disclosure procedures
    • Explanation of Provisions
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information