[Not So] Current Developments

Notices 98-11 and 98-35:  The Hybrid Branch Controversy

Final Elective Entity Classification Regulations

Notice 98-11, 1998-6 I.R.B. 18 (January 16, 1998)

Notice 98-11, Example 1

Notice 98-11, Example 2

Temporary Hybrid Branch Regulations Announced in Notice 98-11

Temp. Regs. 1.954-9T(a)(2)(ii)(C), Example 1

Temp. Regs. 1.954-9T(a)(2)(ii)(C), Example 2

Temp. Regs. 1.954-1T(c)(1)(i)(D) Example

Proposed (Brown Group) Partnership Regulations

Notice 98-35, 1998-27 I.R.B. 1 (June 19, 1998)

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