id,agency_id,docket_id,title,document_type,subtype,posted_date,posted_year,posted_month,comment_start_date,comment_end_date,last_modified,fr_doc_num,open_for_comment,withdrawn,object_id
IRS-2009-0039-0001,IRS,IRS-2009-0039,Use of Controlled Corporations To Avoid the Application of Section 304,Rule,Final Rule,2009-12-30T05:00:00Z,2009,12,2009-12-30T05:00:00Z,,2011-06-11T16:34:47Z,E9-30861,0,0,0900006480a7410c
IRS-2010-0002-0001,IRS,IRS-2010-0002,Apportionment of Tax Items Among the Members of a Controlled Group of Corporations,Rule,Final Rule,2009-12-28T05:00:00Z,2009,12,2009-12-28T05:00:00Z,,2024-11-07T22:13:14Z,E9-30547,1,0,0900006480a72008
IRS-2008-0028-0007,IRS,IRS-2008-0028,Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual; Correction,Rule,Final Rule,2009-12-23T05:00:00Z,2009,12,2009-12-23T05:00:00Z,,2011-06-11T16:33:24Z,E9-30535,0,0,0900006480a70712
IRS-2008-0079-0015,IRS,IRS-2008-0079,Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction,Rule,Final Rule,2009-12-22T05:00:00Z,2009,12,2009-12-22T05:00:00Z,,2011-06-11T16:34:01Z,E9-30348,0,0,0900006480a6f6eb
IRS-2008-0079-0014,IRS,IRS-2008-0079,Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction,Rule,Final Rule,2009-12-22T05:00:00Z,2009,12,2009-12-22T05:00:00Z,,2011-06-11T16:34:02Z,E9-30349,0,0,0900006480a6f6d1
IRS-2008-0087-0010,IRS,IRS-2008-0087,Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Correction,Rule,Final Rule,2009-12-22T05:00:00Z,2009,12,2009-12-22T05:00:00Z,,2011-06-11T16:34:08Z,E9-30350,0,0,0900006480a6f729
IRS-2009-0038-0001,IRS,IRS-2009-0038,Corporate Reorganizations; Distributions under sections 368(a)(1)(D) and 354(b)(1)(B),Rule,Final Rule,2009-12-18T05:00:00Z,2009,12,2009-12-18T05:00:00Z,,2011-06-11T16:34:46Z,E9-30170,0,0,0900006480a6de6e
IRS-2008-0077-0003,IRS,IRS-2008-0077,Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction,Rule,Final Rule,2009-12-17T05:00:00Z,2009,12,2009-12-17T05:00:00Z,,2011-06-11T16:34:00Z,E9-29977,0,0,0900006480a6ca5c
IRS-2008-0077-0002,IRS,IRS-2008-0077,Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction,Rule,Final Rule,2009-12-17T05:00:00Z,2009,12,2009-12-17T05:00:00Z,,2011-06-11T16:33:59Z,E9-29978,0,0,0900006480a6c9e2
IRS-2009-0035-0001,IRS,IRS-2009-0035,Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals,Rule,Final Rule,2009-12-14T05:00:00Z,2009,12,2009-12-14T05:00:00Z,,2022-02-28T19:21:51Z,E9-29635,0,0,0900006480a6a1b6
IRS-2007-0041-0013,IRS,IRS-2007-0041,Guidance Under Section 2053 Regarding Post-Death Events; Correction,Rule,Final Rule,2009-11-25T05:00:00Z,2009,11,2009-11-25T05:00:00Z,,2009-11-25T16:58:00Z,E9-28332,0,0,0900006480a5e96d
IRS-2007-0053-0002,IRS,IRS-2007-0053,Agreements for Payment of Tax Liabilities in Installments,Rule,Final Rule,2009-11-25T05:00:00Z,2009,11,2009-11-25T05:00:00Z,,2014-01-18T19:26:44Z,E9-28330,0,0,0900006480a5e9b0
IRS-2008-0028-0006,IRS,IRS-2008-0028,Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual,Rule,Final Rule,2009-11-24T05:00:00Z,2009,11,2009-11-24T05:00:00Z,,2011-06-11T16:33:25Z,E9-28078,0,0,0900006480a5d857
IRS-2008-0079-0013,IRS,IRS-2008-0079,Information Reporting Requirements Under Internal Revenue Code Section 6039,Rule,Final Rule,2009-11-17T05:00:00Z,2009,11,2009-11-17T05:00:00Z,,2011-06-11T16:34:03Z,E9-27451,0,0,0900006480a592e5
IRS-2008-0087-0009,IRS,IRS-2008-0087,Employee Stock Purchase Plans Under Internal Revenue Code Section 423,Rule,Final Rule,2009-11-17T05:00:00Z,2009,11,2009-11-17T05:00:00Z,,2011-06-11T16:34:08Z,E9-27452,0,0,0900006480a5939b
IRS-2009-0026-0003,IRS,IRS-2009-0026,Determination of Interest Expense Deduction of Foreign Corporations; Correction,Rule,Final Rule,2009-11-05T05:00:00Z,2009,11,2009-11-05T05:00:00Z,,2011-06-11T16:34:41Z,E9-26272,0,0,0900006480a5173b
IRS-2009-0026-0004,IRS,IRS-2009-0026,Determination of Interest Expense Deduction of Foreign Corporations; Correction,Rule,Final Rule,2009-11-05T05:00:00Z,2009,11,2009-11-05T05:00:00Z,,2011-06-11T16:34:40Z,E9-26274,0,0,0900006480a5173c
IRS-2008-0044-0005,IRS,IRS-2008-0044,Declaratory Judgments-Gift Tax Determinations; Correction,Rule,Final Rule,2009-10-27T04:00:00Z,2009,10,2009-10-27T04:00:00Z,,2011-06-11T16:33:35Z,E9-25739,0,0,0900006480a4c048
IRS-2008-0044-0004,IRS,IRS-2008-0044,Declaratory Judgments-Gift Tax Determinations; Correction,Rule,Final Rule,2009-10-27T04:00:00Z,2009,10,2009-10-27T04:00:00Z,,2011-06-11T16:33:34Z,E9-25737,0,0,0900006480a4c028
IRS-2007-0041-0012,IRS,IRS-2007-0041,Guidance Under Section 2053 Regarding Post-Death Events,Rule,Final Rule,2009-10-20T04:00:00Z,2009,10,2009-10-20T04:00:00Z,,2011-06-11T16:32:09Z,E9-25138,0,0,0900006480a46826
IRS-2007-0097-0020,IRS,IRS-2007-0097,Measurement of Assets and Liabilities for Pension Funding Purposes; Benefit Restrictions for Underfunded Pension Plans,Rule,Final Rule,2009-10-15T04:00:00Z,2009,10,2009-10-15T04:00:00Z,,2014-01-17T21:32:11Z,E9-24284,0,0,0900006480a421b5
IRS-2009-0020-0003,IRS,IRS-2009-0020,Disregarded Entities and Excise Taxes; Correction,Rule,Final Rule,2009-10-14T04:00:00Z,2009,10,2009-10-14T04:00:00Z,,2011-06-11T16:34:36Z,E9-24656,0,0,0900006480a4179e
IRS-2008-0103-0017,IRS,IRS-2008-0103,Interim Final Rules Prohibiting Discrimination Based on Genetic Information in Health Insurance Coverage and Group Health Plans,Rule,Final Rule,2009-10-07T04:00:00Z,2009,10,2009-10-07T04:00:00Z,2010-01-06T04:59:59Z,2011-06-11T16:34:16Z,E9-22504,0,0,0900006480a3dbeb
IRS-2008-0078-0007,IRS,IRS-2008-0078,"Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, etc.; Correction",Rule,Final Rule,2009-10-06T04:00:00Z,2009,10,2009-10-06T04:00:00Z,,2011-06-11T16:34:00Z,E9-24004,0,0,0900006480a3c05e
IRS-2009-0021-0005,IRS,IRS-2009-0021,"Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization; Correction",Rule,Final Rule,2009-10-01T04:00:00Z,2009,10,2009-10-01T04:00:00Z,,2011-06-11T16:34:38Z,E9-23646,0,0,0900006480a34dd8
IRS-2009-0026-0001,IRS,IRS-2009-0026,Determination of Interest Expense Deduction of Foreign Corporations,Rule,Final Rule,2009-09-28T04:00:00Z,2009,9,2009-09-28T04:00:00Z,,2011-06-11T16:34:41Z,E9-22867,0,0,0900006480a2ea6d
IRS-2009-0025-0001,IRS,IRS-2009-0025,Definition of Omission From Gross Income,Rule,Final Rule,2009-09-28T04:00:00Z,2009,9,2009-09-28T04:00:00Z,,2024-11-12T04:45:39Z,E9-23426,1,0,0900006480a2ea31
IRS-2009-0014-0002,IRS,IRS-2009-0014,Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction,Rule,Final Rule,2009-09-22T04:00:00Z,2009,9,2009-09-22T04:00:00Z,,2011-06-11T16:34:32Z,E9-22694,0,0,0900006480a288da
IRS-2008-0101-0007,IRS,IRS-2008-0101,Information Reporting for Discharges of Indebtedness,Rule,Final Rule,2009-09-17T04:00:00Z,2009,9,2009-09-17T04:00:00Z,,2011-06-11T16:34:14Z,E9-22354,0,0,0900006480a252e2
IRS-2008-0017-0009,IRS,IRS-2008-0017,Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC),Rule,Final Rule,2009-09-16T04:00:00Z,2009,9,2009-09-16T04:00:00Z,,2011-06-11T16:33:20Z,E9-22215,0,0,0900006480a24713
IRS-2009-0020-0002,IRS,IRS-2009-0020,Disregarded Entities and Excise Taxes,Rule,Final Rule,2009-09-14T04:00:00Z,2009,9,2009-09-14T04:00:00Z,,2011-06-11T16:34:36Z,E9-21987,0,0,0900006480a221fb
IRS-2008-0044-0003,IRS,IRS-2008-0044,Declaratory Judgments-Gift Tax Determinations,Rule,Final Rule,2009-09-09T04:00:00Z,2009,9,2009-09-09T04:00:00Z,,2011-06-11T16:33:35Z,E9-21458,0,0,0900006480a1f23d
IRS-2009-0015-0005,IRS,IRS-2009-0015,Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction,Rule,Final Rule,2009-09-09T04:00:00Z,2009,9,2009-09-09T04:00:00Z,,2011-06-11T16:34:33Z,E9-21226,0,0,0900006480a1f26d
IRS-2009-0015-0004,IRS,IRS-2009-0015,Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction,Rule,Final Rule,2009-09-09T04:00:00Z,2009,9,2009-09-09T04:00:00Z,,2011-06-11T16:34:34Z,E9-21227,0,0,0900006480a1f2df
IRS-2008-0078-0006,IRS,IRS-2008-0078,"Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G",Rule,Final Rule,2009-09-08T04:00:00Z,2009,9,2009-09-08T04:00:00Z,,2011-06-11T16:34:00Z,E9-21225,0,0,0900006480a1e4af
IRS-2008-0060-0002,IRS,IRS-2008-0060,Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans,Rule,Final Rule,2009-09-08T04:00:00Z,2009,9,2009-09-08T04:00:00Z,,2011-06-11T16:33:47Z,E9-21453,0,0,0900006480a1e926
IRS-2009-0021-0002,IRS,IRS-2009-0021,"Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization",Rule,Final Rule,2009-09-04T04:00:00Z,2009,9,2009-09-04T04:00:00Z,,2011-06-11T16:34:37Z,E9-21324,0,0,0900006480a1d324
IRS-2009-0015-0003,IRS,IRS-2009-0015,Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense,Rule,Final Rule,2009-08-04T04:00:00Z,2009,8,2009-08-04T04:00:00Z,,2011-06-11T16:34:32Z,E9-18326,0,0,0900006480a007e7
IRS-2008-0069-0002,IRS,IRS-2008-0069,Suspension of Running of Period of Limitations During a Proceeding To Enforce or Quash a Designated or Related Summons,Rule,Final Rule,2009-07-31T04:00:00Z,2009,7,2009-07-31T04:00:00Z,,2011-06-11T16:33:54Z,E9-18380,0,0,09000064809feeba
IRS-2007-0144-0010,IRS,IRS-2007-0144,Notification Requirement for Tax-Exempt Entities Not Currently Required To File,Rule,Final Rule,2009-07-23T04:00:00Z,2009,7,2009-07-23T04:00:00Z,,2011-06-11T16:33:02Z,E9-17478,0,0,09000064809f9692
IRS-2009-0013-0001,IRS,IRS-2009-0013,Guidance Under Section 7874 Regarding Surrogate Foreign Corporations,Rule,Final Rule,2009-06-12T04:00:00Z,2009,6,2009-06-12T04:00:00Z,,2011-06-11T16:34:31Z,E9-13770,0,0,09000064809cdaa0
IRS-2009-0014-0001,IRS,IRS-2009-0014,Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations,Rule,Final Rule,2009-06-11T04:00:00Z,2009,6,2009-06-11T04:00:00Z,,2011-06-11T16:34:32Z,E9-13521,0,0,09000064809cc377
IRS-2009-0010-0004,IRS,IRS-2009-0010,"Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, etc.; Correction",Rule,Final Rule,2009-06-08T04:00:00Z,2009,6,2009-06-08T04:00:00Z,,2011-06-11T16:34:29Z,E9-13241,0,0,09000064809c8b49
IRS-2009-0011-0003,IRS,IRS-2009-0011,"Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, etc.; Correction",Rule,Final Rule,2009-06-08T04:00:00Z,2009,6,2009-06-08T04:00:00Z,,2011-06-11T16:34:30Z,E9-13242,0,0,09000064809c8b2e
IRS-2009-0010-0003,IRS,IRS-2009-0010,Allocations and Reporting of Mortgage Insurance Premiums; Correction,Rule,Final Rule,2009-06-08T04:00:00Z,2009,6,2009-06-08T04:00:00Z,,2011-06-11T16:34:29Z,E9-13234,0,0,09000064809c8aa3
IRS-2008-0034-0004,IRS,IRS-2008-0034,Information Reporting for Lump-Sum Timber Sales,Rule,Final Rule,2009-05-28T04:00:00Z,2009,5,2009-05-28T04:00:00Z,,2011-06-11T16:33:28Z,E9-12298,0,0,09000064809bbddd
IRS-2007-0104-0001,IRS,IRS-2007-0104,Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules,Rule,Final Rule,2009-05-27T04:00:00Z,2009,5,2009-05-27T04:00:00Z,,2022-03-18T19:33:10Z,E9-12296,0,0,09000064809b8e5d
IRS-2009-0010-0001,IRS,IRS-2009-0010,Allocation and Reporting of Mortgage Insurance Premiums,Rule,Final Rule,2009-05-07T04:00:00Z,2009,5,2009-05-07T04:00:00Z,,2011-06-11T16:34:29Z,E9-10662,0,0,090000648097c15e
IRS-2009-0011-0001,IRS,IRS-2009-0011,"Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests",Rule,Final Rule,2009-05-07T04:00:00Z,2009,5,2009-05-07T04:00:00Z,,2011-06-11T16:34:30Z,E9-10111,0,0,090000648097c161
IRS-2008-0041-0002,IRS,IRS-2008-0041,Special Rules To Reduce Section 1446 Withholding; Correction,Rule,Final Rule,2009-04-02T04:00:00Z,2009,4,2009-04-02T04:00:00Z,,2011-06-11T16:33:32Z,E9-07392,0,0,090000648093ca96
IRS-2009-0021-0003,IRS,IRS-2009-0021,Income Taxes; Foreign Management and Foreign Economic Processes Requirements of a Foreign Sales Corporation,Rule,,2009-03-31T00:00:00Z,2009,3,,,2013-03-22T14:56:47Z,,0,1,09000064809393ad
IRS-2009-0026-0002,IRS,IRS-2009-0026,Determination of Interest Expense Deduction of Foreign Corporations; CFR Correction,Rule,Final Rule,2009-03-27T04:00:00Z,2009,3,2009-03-27T04:00:00Z,,2009-09-30T16:02:58Z,E9-06944,0,0,0900006480933198
IRS-2007-0025-0008,IRS,IRS-2007-0025,Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction,Rule,Final Rule,2009-03-27T04:00:00Z,2009,3,2009-03-27T04:00:00Z,,2014-01-18T16:54:52Z,E9-06871,0,0,0900006480933184
IRS-2007-0145-0049,IRS,IRS-2007-0145,"Automatic Contribution Arrangements; Correction,",Rule,Final Rule,2009-03-25T04:00:00Z,2009,3,2009-03-25T04:00:00Z,,2009-03-26T10:48:00Z,Z9-03716,0,0,090000648092e26d
IRS-2007-0117-0032,IRS,IRS-2007-0117,Guidance Regarding Foreign Base Company Sales Income; Correction,Rule,Final Rule,2009-03-20T04:00:00Z,2009,3,2009-03-20T04:00:00Z,,2014-01-18T16:56:14Z,E9-05894,0,0,09000064809227ac
IRS-2007-0046-0010,IRS,IRS-2007-0046,Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction,Rule,Final Rule,2009-03-19T04:00:00Z,2009,3,2009-03-19T04:00:00Z,,2014-01-18T16:54:38Z,E9-05950,0,0,090000648091fb1f
IRS-2007-0145-0048,IRS,IRS-2007-0145,Automatic Contribution Arrangements; Correction,Rule,Final Rule,2009-03-19T04:00:00Z,2009,3,2009-03-19T04:00:00Z,,2011-06-11T16:33:04Z,E9-05952,0,0,090000648091fadf
IRS-2007-0025-0007,IRS,IRS-2007-0025,Gain Recognition Agreements with Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction,Rule,Final Rule,2009-03-10T04:00:00Z,2009,3,2009-03-10T04:00:00Z,,2014-01-18T16:54:33Z,E9-04998,0,0,0900006480902215
IRS-2009-0004-0003,IRS,IRS-2009-0004,"Application of Section 367 to a Section 351 Exchange, etc.: Correction",Rule,Final Rule,2009-03-10T04:00:00Z,2009,3,2009-03-10T04:00:00Z,,2011-06-11T16:34:26Z,E9-04997,0,0,09000064809022ce
IRS-2009-0004-0004,IRS,IRS-2009-0004,"Applications: Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1), etc.; Correction",Rule,Final Rule,2009-03-10T04:00:00Z,2009,3,2009-03-10T04:00:00Z,,2011-06-11T16:34:25Z,E9-04995,0,0,0900006480902314
IRS-2007-0046-0009,IRS,IRS-2007-0046,Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction,Rule,Final Rule,2009-03-05T05:00:00Z,2009,3,2009-03-05T05:00:00Z,,2014-01-18T16:54:28Z,E9-04686,0,0,09000064808ebc25
IRS-2007-0046-0007,IRS,IRS-2007-0046,Section 482; Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement; Correction,Rule,Final Rule,2009-02-27T05:00:00Z,2009,2,2009-02-27T05:00:00Z,,2014-01-17T21:31:51Z,Z8-30715,0,0,09000064808e1d04
IRS-2007-0145-0047,IRS,IRS-2007-0145,Automatic Contribution Arrangements,Rule,Final Rule,2009-02-24T05:00:00Z,2009,2,2009-02-24T05:00:00Z,,2011-06-11T16:33:04Z,E9-03716,0,0,09000064808d6bd5
IRS-2006-0357-0004,IRS,IRS-2006-0357,Disclosure of Return Information to the Bureau of Economic Analysis; Correction,Rule,Final Rule,2009-02-20T05:00:00Z,2009,2,2009-02-20T05:00:00Z,,2014-01-18T19:14:53Z,E9-03599,0,0,090000648086175e
IRS-2007-0025-0006,IRS,IRS-2007-0025,Gain Recognition Agreements with Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations,Rule,Final Rule,2009-02-11T05:00:00Z,2009,2,2009-02-11T05:00:00Z,,2014-01-18T19:14:03Z,E9-01512,0,0,090000648085257a
IRS-2008-0006-0042,IRS,IRS-2008-0006,Consolidated Returns; Intercompany Obligations; Correction,Rule,Final Rule,2009-02-11T05:00:00Z,2009,2,2009-02-11T05:00:00Z,,2011-06-11T16:33:11Z,E9-02828,0,0,0900006480852444
IRS-2009-0005-0001,IRS,IRS-2009-0005,Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed to Safeguard Tax Returns or Return Information,Rule,Final Rule,2009-02-11T05:00:00Z,2009,2,2009-02-11T05:00:00Z,,2024-11-12T04:29:42Z,E9-02827,1,0,090000648085243c
IRS-2009-0004-0002,IRS,IRS-2009-0004,Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1):  Treatment of Gain Recognized under Section 301(c)(3) for Purposes of Section 1248,Rule,Final Rule,2009-02-11T05:00:00Z,2009,2,2009-02-11T05:00:00Z,,2011-06-11T16:34:25Z,E9-02835,0,0,0900006480852593
IRS-2008-0006-0041,IRS,IRS-2008-0006,Consolidated Returns; Intercompany Obligations; Correction,Rule,Final Rule,2009-02-11T05:00:00Z,2009,2,2009-02-11T05:00:00Z,,2011-06-11T16:33:12Z,E9-02831,0,0,09000064808523e2
IRS-2007-0025-0005,IRS,IRS-2007-0025,Tax Return Preparer Penalties Under Sections 6694 and 6695; Correction,Rule,,2009-01-29T00:00:00Z,2009,1,,,2014-01-18T19:13:52Z,,0,1,090000648083a007
IRS-2008-0107-0003,IRS,IRS-2008-0107,Employer's Annual Federal Tax Return and Modifications to the Deposit Rules; Correction,Rule,Final Rule,2009-01-21T05:00:00Z,2009,1,2009-01-21T05:00:00Z,,2011-06-11T16:34:20Z,E9-01097,0,0,0900006480829326
IRS-2008-0112-0004,IRS,IRS-2008-0112,Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction,Rule,Final Rule,2009-01-21T05:00:00Z,2009,1,2009-01-21T05:00:00Z,,2011-06-11T16:34:24Z,E9-01120,0,0,09000064808293a0
IRS-2008-0112-0003,IRS,IRS-2008-0112,Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction,Rule,Final Rule,2009-01-21T05:00:00Z,2009,1,2009-01-21T05:00:00Z,,2011-06-11T16:34:23Z,E9-01109,0,0,090000648082939c
IRS-2007-0046-0005,IRS,IRS-2007-0046,"Section 482; Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement,",Rule,Final Rule,2009-01-05T05:00:00Z,2009,1,2009-01-05T05:00:00Z,2009-01-06T04:59:59Z,2014-01-18T19:13:43Z,E8-30715,0,0,090000648081504d