Table of Contents

• Rev. Rul. 2012-6
  • EFFECT ON OTHER REVENUE RULINGS
  • DRAFTING INFORMATION
• T.D. 9563
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • A. Branch Rule
    • B. Summary of Comments
    • 1. Demonstrably greater contribution
    • 2. Grouping of branches
    • C. Deletion of §1.954-3(b)(2)(ii)(d)
    • D. Future Guidance
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.954-3T [Removed]
  • Drafting Information
• Rev. Rul. 2012-7