Notice 2008-71

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Notice 2008-71 Powered By Docstoc
					Part III. Administrative, Procedural, and Miscellaneous
Section 475 Valuation Safe                       2.   The taxpayer’s financial statement        internationally headquartered financial
Harbor                                          
				
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Description: Notice 2008-71 requests comments with respect to possible expansion of Reg. 1.475(a)-4 (safe harbor valuation regulations) so that financial institutions headquartered outside the US can qualify to make the election described in Reg. 1.475(a)-4(b).
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