Internal Revenue Bulletin: 2007-23 |
June 4, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-46
- Rev. Proc. 2007-34
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. CALCULATION AND ALLOCATION OF QPAI AND W-2 WAGES AT THE ENTITY LEVEL
- SECTION 4. REPORTING AND EFFECT ON PARTNERS AND SHAREHOLDERS
- SECTION 5. DEFINITIONS
- SECTION 6. EXAMPLE
- SECTION 7. EFFECTIVE DATE
- SECTION 8. REQUEST FOR COMMENTS
- DRAFTING INFORMATION
- Rev. Proc. 2007-35
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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