Table of Contents

• REG-138367-06
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Effect on Other Documents
    • Availability of IRS Documents
    • Special Analyses
    • Comments and Public Hearing
  • Withdrawal of Notice of Proposed Rulemaking
  • Proposed Amendments to the Regulations
    • PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
  • Drafting Information