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» Use of Controlled Corporations To Avoid the Application of Section 304
Use of Controlled Corporations To Avoid the Application of Section 304
Document ID:
IRS-2009-0039-0002
Document Type:
Proposed Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
E9-30863
CFR Citation:
26 CFR 1
View Document:
Details Information
Document Subtype:
NPRM
Received Date:
December 30 2009, at 10:58 AM Eastern Standard Time
Start-End Page:
69043 - 69043
Comment Start Date:
December 30 2009, at 12:00 AM Eastern Standard Time
Comment Due Date:
March 30 2010, at 11:59 PM Eastern Standard Time
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26
Use of Controlled Corporations To Avoid the Application of Section 304
Apportionment of Tax Items Among the Members of a Controlled Group of Corporations
Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals
Employee Stock Purchase Plans Under Internal Revenue Code Section 423
Information Reporting Requirements Under Internal Revenue Code Section 6039
Determination of Interest Expense Deduction of Foreign Corporations; Correction
Election of Reduced Research Credit Under Section 280C(c)(3); Hearing Cancellation
Contingent Fees Under Circular 230; Hearing Cancellation
Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction
Information Reporting for Discharges of Indebtedness
Damages Received on Account of Personal Physical Injuries or Physical Sickness
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction
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
Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules
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
Use of Controlled Corporations To Avoid the Application of Section 304
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