Table of Contents

• REG-102988-11
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of the Provisions
    • A. Section 1.6045-1
    • 1. Options
    • 2. Debt instruments
    • 3. Changes affecting all specified securities (including stock)
    • B. Section 1.6045A-1
    • C. §1.6045B-1
    • Proposed Effective/Applicability Dates
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2012-3
  • • Effect on Other Documents
  • DRAFTING INFORMATION
• Announcement 2012-4
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication