Table of Contents

• REG-101812-07
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • 1. Definition of Reimbursement or Other Expense Allowance Arrangement
    • 2. Two-Party Reimbursement Arrangements
    • 3. Multiple-Party Reimbursement Arrangements
    • Effective/Applicability Date
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendment to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2012-30
• Announcement 2012-31