Table of Contents

• REG-140280-09
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • Tax Return Preparers Subject to Due Diligence Requirements
    • Submission of Form 8867
    • Computation of Credit
    • Retention of Records
    • Exception to the Penalty Under Section 6695(g)
    • Proposed Effective and Applicability Dates
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• REG-125949-10
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • 1. Overview
    • 2. Sales-Based Vendor Allowances
    • 3. Computation of Cost Complement under the Retail LCM Method
    • 4. Temporary Price Adjustments
    • Effective/Applicability Date
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2011-70