Internal Revenue Bulletin: 2008-38 |
September 22, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2008-73
- Notice 2008-74
- Notice 2008-75
- Rev. Proc. 2008-54
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. MODIFICATION OF SECTION 3.20 OF REV. PROC. 2007-66
- SECTION 4. APPLICATION OF § 179(b)(1) STIMULUS ACT LIMITATION WHEN TAXABLE YEARS OF PASSTHROUGH ENTITY AND ITS PARTNERS OR SHAREHOLDERS DO NOT COINCIDE
- SECTION 5. STIMULUS ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION
- SECTION 6. INTERACTION OF THE STIMULUS ACT WITH CERTAIN TAX INCENTIVES FOR GO ZONE AND KANSAS DISASTER AREA
- SECTION 7. MAKING SECTION 179 ELECTIONS BY AMENDED RETURNS FOR TAXABLE YEARS BEGINNING AFTER 2007
- SECTION 8. EFFECT ON OTHER DOCUMENTS
- SECTION 9. EFFECTIVE DATE
- SECTION 10. DRAFTING INFORMATION
- Part IV. Items of General Interest
- REG-155087-05
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Proposed Amendments to the Regulations
- §40.6302(c)-1 [Amended]
- §48.0-1 [Amended]
- §48.4041-0 [Amended]
- §48.4041-18 [Removed and Reserved]
- §48.4041-20 [Removed and Reserved]
- 48.4081-2 [Amended]
- 48.4081-3 [Amended]
- §48.4081-6 [Removed and Reserved]
- §48.4082-4 [Amended]
- §48.4101-1 Taxable fuel; registration.
- §48.6426-1 Renewable and alternative fuels; explanation of terms.
- §48.6426-2 Alcohol fuel mixtures.
- §48.6426-3 Biodiesel mixtures.
- §48.6426-4 Renewable diesel mixtures.
- §48.6426-5 Alternative fuel mixtures.
- §48.6426-6 Alternative fuel.
- §48.6426-7 Overall limitations on credits and payments.
- §48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers.
- §48.6427-12 Alcohol, Alternative Fuel, Biodiesel, and Renewable Diesel.
- Drafting Information
- REG-102822-08
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- A. Allocation of Excess Losses and Deductions After Section 108(b) Tax Attribute Reduction
- B. Character of Excess Deemed NOL Allocated to a Shareholder
- C. Information Sharing Requirements
- Proposed Effective Date
- Special Analyses
- Comments and Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- Announcement 2008-84
- Announcement 2008-85
- REG-155087-05
- 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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