General rules; interest other than that of a creditor

Automatic consent to change to constant rental accrual for certain rental agreements

Table of contents

General rule for taxable year of deduction

Contested liabilities

Prepaid interest. [Reserved]

Economic performance

Recurring item exception

Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund

Aggregation of certain activities (temporary)

Treatment of amounts borrowed from certain persons and amounts protected against loss

Qualified nonrecourse financing

Method of accounting for the redemption cost of qualified discount coupons

Special protective election for certain taxpayers

Manner of and time for making election under section 466

Manner of and time for making election under section 373(c) of the Revenue Act of 1978

Table of contents

Treatment of lessors and lessees generally

Rent accrual for section 467 rental agreements without adequate interest

Disqualified leasebacks and long-term agreements

Section 467 loan

Section 467 rental agreements with variable interest

Section 467 rental agreements with contingent payments. [Reserved]

Section 467 recapture and other rules relating to dispositions and modifications

Effective/applicability dates and automatic method changes for certain agreements

Nuclear decommissioning costs; table of contents

Nuclear decommissioning costs; general rules

Treatment of electing taxpayer

Ruling amount

Treatment of nuclear decommissioning fund

Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning

Disposition of an interest in a nuclear power plant

Manner of and time for making election

Special transfers to qualified funds pursuant to section 468A(f)

Effective/applicability date

Designated settlement funds

Table of contents

Qualified settlement funds

Taxation of qualified settlement funds and related administrative requirements

Rules applicable to the transferor

Taxability of distributions to claimants

Effective dates and transition rules applicable to qualified settlement funds

Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3)

Pre-closing escrows

Contingent-at-closing escrows. [Reserved]

Disputed ownership funds

Table of contents

General rules

General rules (temporary)

Passive activity loss

Passive activity loss (temporary)

Passive activity credit

Passive activity credit (temporary)

Definition of activity

Definition of activity (temporary)

Material participation

Material participation (temporary)

Treatment of losses upon certain dispositions. [Reserved]

Treatment of self-charged items of interest income and deduction

Application of section 469 to trust, estates, and their beneficiaries. [Reserved]

Rules for certain rental real estate activities

Application of section 469 to publicly traded partnerships

Effective date and transition rules