Comment on FR Doc # 2010-20059

Document ID: IRS-2010-0025-0006
Document Type: Public Submission
Agency: Internal Revenue Service
Received Date: November 10 2010, at 12:00 AM Eastern Standard Time
Date Posted: November 15 2010, at 12:00 AM Eastern Standard Time
Comment Start Date: August 13 2010, at 12:00 AM Eastern Standard Time
Comment Due Date: November 12 2010, at 11:59 PM Eastern Standard Time
Tracking Number: 80b8694c
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This is comment on Proposed Rule

Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions

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Attached please find comments from the National Association of Real Estate Investment Trusts (NAREIT) with respect to proposed (and temporary) regulations (REG–142800-09) under section 108(i) of the Internal Revenue Code of 1986, as amended (Code), which primarily affect C corporations regarding, among other things, the acceleration of deferred discharge of indebtedness (COD) income (deferred COD income) under section 108(i)(5)(D), and the calculation of earnings and profits as a result of an election under section 108(i).

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Comment on FR Doc # 2010-20059

Title:
Comment on FR Doc # 2010-20059

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Related Comments

Total: 1

Comment on FR Doc # 2010-20059
Public Submission Posted: 11/15/2010 ID: IRS-2010-0025-0006

Comment Period Closed
Nov 12,2010 11:59 PM ET