Internal Revenue Bulletin: 2007-46 |
November 13, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-86
- Notice 2007-88
- Notice 2007-89
- I. PURPOSE
- II. BACKGROUND
- III. INTERIM EMPLOYER AND PAYER REPORTING AND
WAGE WITHHOLDING PROVISIONS
- A. 2007 Annual Deferrals
- 1. Amounts Reportable on Form W-2
- 2. Amounts Reportable on Form 1099-MISC
- B. 2007 Reporting and Withholding on Amounts Includible in Gross Income under § 409A
- 1. Calculation of Amounts Includible in Income under § 409A(a) — In General
- 2. Wage Payment Date of Amounts Includible in Income under § 409A(a)
- 3. 2007 Amounts Includible in Income under § 409A(a)
- a. Account Balance Plans
- b. Nonaccount Balance Plans — Amounts that are Reasonably Ascertainable
- c. Amounts Deferred Under Stock Rights Covered by § 409A
- d. Other Deferred Amounts
- 4. Amounts Includible in Income under § 409A(b)
- C. Protection from Future Additional Reporting or Withholding for 2007
- IV. SERVICE PROVIDER REQUIREMENTS WITH RESPECT TO AMOUNTS INCLUDIBLE IN GROSS INCOME UNDER § 409A
- V. REQUEST FOR COMMENTS
- VI. EFFECT ON OTHER DOCUMENTS
- VII. EFFECTIVE DATE
- VIII. DRAFTING INFORMATION
- Notice 2007-90
- Part IV. Items of General Interest
- REG-140206-06
- REG-114125-07
- Announcement of Disciplinary
Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents,
and Enrolled Actuaries — Reinstatements, Suspensions, Censures, Disbarments,
and Resignations
- Reinstatement To Practice Before the Internal Revenue Service
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Announcement 2007-106
- 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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