Table of Contents

• REG-101352-11
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Special Analyses
    • Comments on Public Hearing
    • Drafting Information
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES