Internal Revenue Bulletin: 2008-7 |
February 19, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- Rev. Rul. 2008-7
- ISSUE
- FACTS
- LAW
- ANALYSIS
- Analysis of 1331/3% Rule in General
- Analysis of the 1331/3% Rule for New Employees
- Analysis of the 1331/3% Rule for Participants Who Are Not Grandfathered Participants
- Analysis of the 1331/3% Rule for Grandfathered Participants Age 61 and Above
- Analysis of the 1331/3% Rule for Grandfathered Participants Below Age 61 Who Do Not Accrue Additional Benefits Under the Lump Sum-Based Benefit Formula Before Normal Retirement Age
- Analysis of the 1331/3% Rule for Grandfathered Participants Below Age 61 Who Do Accrue Additional Benefits Under the Lump Sum-Based Benefit Formula Before Normal Retirement Age (Age 50 to 55)
- Analysis of Fractional Rule for Grandfathered Participants Age 50 to 55
- HOLDING
- DRAFTING INFORMATION
- T.D. 9370
- Rev. Rul. 2008-7
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- 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 Appeal
- Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Censure Issued by Consent
- Announcement 2008-9
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Need for Correction
- Correction of Publication
- PART 1—INCOME TAXES
- §1.905-3T Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings and post-1986 foreign income taxes as a result of a foreign tax redetermination (temporary).
- §1.905-4T Notification of foreign tax redetermination (temporary).
- Announcement 2008-10
- Announcement 2008-11
- Announcement 2008-12
- Announcement of Disciplinary
Actions Involving Attorneys, Certified Public Accountants, Enrolled
Agents, and Enrolled Actuaries — Reinstatements, Suspensions,
Censures, Disbarments, and Resignations
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
More Internal Revenue Bulletins |