AM 2008-010 |
09/12/2008 |
Interaction of I.R.C. Section 965 and Rev. Proc. 99-32 |
AM 2008-009 |
08/29/2008 |
UK Pension Rollovers |
AM 2008-008 |
07/11/2008 |
Applicability of Section 943(c) and (h) to Certain Transactions |
AM 2008-007 |
07/04/2008 |
Dual Consolidated Losses: Application of the Exception to Foreign Use for Certain Interests in Partnerships or Grantor Trusts |
AM 2008-006 |
05/30/2008 |
Reporting Requirements Under Section 6038B |
AM 2008-005 |
05/16/2008 |
Timing of Credit for Foreign Tax Withheld from Wages |
AM 2008-004 |
03/28/2008 |
Generic Legal Advice for Section 48A |
AM 2008-003 |
02/22/2008 |
Treatment of Certain Distributions in Complete Liquidation by a REIT |
AM 2008-002 |
02/08/2008 |
Section 280C(c)(3) - Guidance on Reduced Credit for Increasing Research Activities |
AM 2008-001 |
01/25/2008 |
Dual Consolidated Losses: Reasonable Cause Requests Relating to Periods Where Assessment of Tax Under Section 6501(a) Is Not Permitted |
AM 2007-017 |
10/31/2007 |
Applicability of Section 6695A Penalty to Estate & Gift Appraisals |
AM 2007-016 |
09/25/2007 |
Application of Notice 88-108 to Section 956(a)(1) |
AM 2007-015 |
07/27/2007 |
Section 162(f) and the Character of Relator Fees under the False Claims Act |
AM 2007-014 |
07/24/2007 |
Integration of Convertible Notes with Hedges |
AM 2007-013 |
06/15/2007 |
Exception to the Three-Year Requirement for Residences for Veterans Under Section 143(d)(2)(D) |
AM 2007-012 |
06/08/2007 |
FIN 48 & Tax Accrual Workpapers |
AM 2007-011 |
05/25/2007 |
Auxiliary Power Units (APU) |
AM 2007-010 |
05/25/2007 |
Deductibility of Administrative Expenses of Bankruptcy |
AM 2007-009 |
05/11/2007 |
Application of Sections 1.461-4(d)(6)(ii) and 1.461-5 to Service Contracts |
AM 2007-008 |
04/20/2007 |
Lease-In/Lease-Out ("LILO") and Sale-In/Lease-Out ("SILO") Exit Strategy |
AM 2007-007 |
03/23/2007 |
Taxpayer Use of Section 482 and the Commensurate With Income Standard |
AM 2007-006 |
02/23/2007 |
Elections Under Section 338 With Respect to Foreign Corporate Targets |
AM 2007-005 |
02/09/2007 |
Trusts Holding Interests in a Partnership |
AM 2007-004 |
02/02/2007 |
Variable Purchase Contracts and Share Lending Agreements |
AM 2007-003 |
02/02/2007 |
Construction Allowances for Short Term Leases of Retail Space Not Subject to Sec. 110 |
AM 2007-002 |
01/26/2007 |
State Tax Credit Transfers |
AM 2007-001 |
01/12/2007 |
Qualification for FSC benefits and ETI Exclusions |
AM 2006-006 |
10/11/2006 |
Cost of Restoring Property after Casualty Loss Deduction |
AM 2006-005 |
10/13/2006 |
Subchapter S Banks and the Special Bank Rules |
AM 2006-004 |
Pulled |
Adjusted Current Earnings for Certain Mining Property; re-published as CCA 200721019. |
AM 2006-003 |
09/29/2006 |
Allocation of Capitalizable Mixed Service Costs to Ineligible Property |
AM 2006-002 |
09/29/2006 |
Allocation under Sections 338 and 1060 to Assets in a Non-Qualified Nuclear Decommissioning Fund Purchased along with a Nuclear Power Plant |
AM 2006-001 |
09/26/2006 |
Cross-Border Financial Instruments
Hybrid Debt/Equity - Equity in the U.S. |