Table of Contents

• T.D. 9168
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Summary of Comments and Explanation of Revisions
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • §1.59-1 Optional 10-year writeoff of certain tax preferences.
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• T.D. 9165
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • Applicability Dates
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 10 — PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
  • Drafting Information
• T.D. 9170
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • 1. Section 1374 and its Effective Dates
    • 2. Section 1374(d)(8)
    • 3. Revocation and Re-election of S Corporation Status
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1 — INCOME TAXES
  • Drafting Information
• Rev. Rul. 2005-4
  • ISSUES
  • FACTS
  • LAW AND ANALYSIS
  • HOLDINGS
  • EFFECTIVE DATE
  • DRAFTING INFORMATION