Table of Contents

• Rev. Rul. 2012-5
  • DRAFTING INFORMATION
• T.D. 9562
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation and Summary of Comment
    • Special Analyses
    • Drafting Information
    • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
• T.D. 9561
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • Section 1.1275-7T also issued under 26 U.S.C. 1275(d). * * *
  • Drafting Information