Table of Contents

• T.D. 9521
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Changes in this Final Rule
    • I. Gain from the Sale of a Partnership Interest
    • II. Losses in and Losses with respect to the Pre-2007 Separate Category for High Withholding Tax Interest
    • III. Section 952(c) Recapture Accounts
    • IV. Safe Harbors
    • V. Effective/Applicability Dates
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.904-2T [Removed].
    • §1.904-4T [Removed].
    • §1.904-5T [Removed].
    • §1.904-7T [Removed].
    • §1.904(f)-12T [Removed].
  • Drafting Information
• Rev. Rul. 2011-11