Table of Contents

• REG-126770-06
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • 1. Prohibition on Negative Amounts
    • 2. New Modified Simplified Production Method
    • 3. Simplified Definition of Section 471 Costs and Elimination of Separate Provisions for New Taxpayers
    • Effective/Applicability Date
    • Effect on Other Documents
    • Special Analyses
    • Comments and Requests for Public Hearing
    • Drafting Information
  • Proposed Amendments to the Regulations
    • PART I — INCOME TAXES
• REG-138489-09
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendment to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2012-35
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
  • Drafting Information
  • Amendments to the Regulations
    • PART 1— INCOME TAXES
  • § 1.871-16T(b) [Amended]