Table of Contents

• T.D. 9557
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments and Explanation of Provisions
    • 1. Valuation of Partnership Interest Transferred in Satisfaction of Partnership Indebtedness
    • 2. Application of Section 721 to Debt-for-Equity Exchanges
    • 3. Obligations for Unpaid Rent, Royalties, and Interest
    • 4. COD Income as First-tier Item for Minimum Gain Chargeback Rules
    • 5. Disposition of Installment Obligations
    • 6. Additional Issues
    • Effective/Applicability Date
    • Special Analyses
  • Adoption of Amendment to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• T.D. 9558
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
  • PART 1—INCOME TAXES
    • §1.358-2 Allocation of basis among nonrecognition property.
    • §1.358-2T Allocation of basis among nonrecognition property (temporary).
  • Drafting Information
• T.D. 9556
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATE:
  • FOR FURTHER INFORMATION CONTACT:
  • Background
    • Explanation of Comments
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information