Internal Revenue Bulletin: 2008-47 |
November 24, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9429
- Rev. Rul. 2008-51
- T.D. 9428
- T.D. 9427
- AGENCIES:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- CUSTOMER SERVICE INFORMATION:
- SUPPLEMENTARY INFORMATION:
- I. Background
- II. Overview of the Regulations
- Hospital Length of Stay
- Definition of Attending Provider
- Compensation of Attending Provider
- Authorization and Precertification
- Notice Requirements under ERISA and the PHS Act
- Applicability in States
- Applicability Date
- III. Economic Impact and Paperwork Burden
- Summary — Department of Labor and Department of Health and Human Services
- Executive Order 12866 — Department of Labor and Department of Health and Human Services
- Regulatory Flexibility Act — Department of Labor and Department of Health and Human Services
- Paperwork Reduction Act — Department of Labor and Department of Health and Human Services
- 1. Department of Labor
- 2. Department of Health and Human Services
- Special Analyses — Department of the Treasury
- Congressional Review Act
- Unfunded Mandates Reform Act
- Federalism Statement Under Executive Order 13132 — Department of Labor and Department of Health and Human Services
- Unified Analysis of Costs and Benefits
- 1. Introduction
- 2. Costs and Benefits of the Statute
- 3. Costs and Benefits of the Rules Applicable to the Newborns’ Act
- Statutory Authority
- Accounting Statement
- Adoption of Amendments to the Regulations
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2008-99
- Rev. Proc. 2008-64
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SALE OR EXCHANGE OF QUALIFIED PREFERRED STOCK BY A PARTNERSHIP IN WHICH AN APPLICABLE FINANCIAL INSTITUTION IS A PARTNER
- SECTION 4. SALE OR EXCHANGE BY AN APPLICABLE FINANCIAL INSTITUTION OF AN INTEREST IN CERTAIN PARTNERSHIPS
- SECTION 5. DISTRIBUTION OF QUALIFIED PREFERRED STOCK BY CERTAIN PARTNERSHIPS TO A PARTNER THAT IS AN APPLICABLE FINANCIAL INSTITUTION
- SECTION 6. SALE OR EXCHANGE OF QUALIFIED PREFERRED STOCK BY CERTAIN SUBSIDIARIES OF APPLICABLE FINANCIAL INSTITUTIONS
- SECTION 7. SALE OR EXCHANGE BY A TAXPAYER OF QUALIFIED PREFERRED STOCK THE BASIS OF WHICH IN THE TAXPAYER’S HANDS IS DETERMINED BY REFERENCE TO THE BASIS OF THAT STOCK IN THE HANDS OF THE PERSON THAT HAD TRANSFERRED IT TO THE TAXPAYER
- SECTION 8. EFFECTIVE DATE
- SECTION 9. CONTACT INFORMATION
- SECTION 10. REQUEST FOR COMMENTS
- Part IV. Items of General Interest
- 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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