Internal Revenue Bulletin: 2005-15 |
April 11, 2005 |
Table of Contents
- Ct. D. 2080
- T.D. 9191
- T.D. 9190
- T.D. 9193
- Rev. Rul. 2005-23
- T.D. 9192
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background and Explanation of Provisions
- A. Apportionment of Net Operating Losses
- B. Timing of Asset Basis Reduction
- C. Application of Look-Through Rule
- D. Attributes Available for Reduction on Departure of Debtor Member
- E. Intragroup Reorganizations and Group Structure Changes
- F. Application of Next Day Rule
- G. Timing of Investment Adjustments
- H. Elimination of Circular Stock Basis on Disposition of Member Stock
- I. Transactions Designed to Avoid the Application of the Attribute Reduction Rules
- J. Elective Retroactive Application of Final Regulation
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
- T.D. 9188
More Internal Revenue Bulletins |