Table of Contents

• REG-113903-10
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• REG-120282-10
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • 1. In General
    • 2. Definition of Specified Notional Principal Contract
    • A. Transition Period
    • B. Definition Applicable to Payments Made on or after January 1, 2013
    • 3. Underlying Security
    • 4. Specified NPC Status Arising During Term of Contract; Liability of Withholding Agent; and Other Conforming Amendments
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1— INCOME TAXES
  • Drafting Information
• REG-145474-11
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATE:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Proposed Effective Dates
    • Special Analyses
    • Comments and Requests for Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information