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» Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules
Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules
Document ID:
IRS-2007-0104-0001
Document Type:
Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
E9-12296
CFR Citation:
26 CFR 1
View Document:
Details Information
Document Subtype:
Final Rule
Received Date:
May 27 2009, at 10:40 AM Eastern Daylight Time
Start-End Page:
25147 - 25153
Comment Start Date:
May 27 2009, at 12:00 AM Eastern Standard Time
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Total:
0
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Determination of Interest Expense Deduction of Foreign Corporations; Correction
Election of Reduced Research Credit Under Section 280C(c)(3); Hearing Cancellation
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Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction
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Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction
Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans
Notification Requirement for Tax-Exempt Entities Not Currently Required To File
Election of Reduced Research Credit Under Section 280C(c)(3)
Guidance Regarding Foreign Base Company Sales Income
Guidance Under Section 7874 Regarding Surrogate Foreign Corporations
Guidance Under Section 7874 Regarding Surrogate Foreign Corporations
Information Reporting for Lump-Sum Timber Sales
Allocation and Reporting of Mortgage Insurance Premiums
Allocation and Reporting of Mortgage Insurance Premiums
Determination of Distributive Share When a Partner's Interest Changes
Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation
Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan; Correction
Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules
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