Table of Contents

• REG-148873-09
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • I. Information Reporting
    • II. Taxpayer Identifying Numbers
    • Summary of Comments
    • Explanation of Provisions
    • Proposed Effective and Applicability Dates
    • Effect on Other Documents
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information