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SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-35 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice requests comments with respect to possible expansion of § 1.475(a)–4 of the Income Tax Regulations (safe harbor valuation regulations) so that financial institutions headquartered outside the United States can qualify to make the election described in Treas. Reg. § 1.475(a)–4(b).

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▸Contents — Internal Revenue Bulletin 2008-35
Internal Revenue Bulletin 2008-35

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