Internal Revenue Bulletin: 2008-46 |
November 17, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9416
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- A. Section 1.901-2T(e)(5)(iv)(B)(1): Special Purpose Vehicle
- B. Section 1.901-2T(e)(5)(iv)(B)(2): U.S. Party
- C. Section 1.901-2T(e)(5)(iv)(B)(3): Direct Investment
- D. Section 1.901-2T(e)(5)(iv)(B)(4): Foreign Tax Benefit
- E. Section 1.901-2T(e)(5)(iv)(B)(5): Counterparty
- F. Section 1.901-2T(e)(5)(iv)(B)(6): Inconsistent Treatment
- G. Other Comments
- H. Other Examples
- I. Effective/Applicability Dates
- J. Miscellaneous Amendments
- Special Analyses
- Amendments to the Regulations
- Drafting Information
- T.D. 9426
- T.D. 9416
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- REG-164370-05
- REG-156779-06
- Announcement 2008-103
- Announcement 2008-107
- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 54
- DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Part 2590
- DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Medicare & Medicaid Services CMS-4137-NC 45 CFR Parts 144, 146, and 148
- AGENCIES:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- CUSTOMER SERVICE INFORMATION:
- SUPPLEMENTARY INFORMATION:
- Announcement 2008-108
- Announcement 2008-109
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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