Internal Revenue Bulletin: 2007-31 |
July 30, 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
- Rev. Proc. 2007-50
- Part 1 General Information
- Part 2 Specifications for Substitute Forms 1096 and Copies A of Forms 1098, 1099, and 5498 (All Filed with the IRS)
- Part 3 Specifications for Substitute Form W-2G (Filed with the IRS)
- Part 4 Substitute Statements to Form Recipients and Form Recipient Copies
- Part 5 Additional Instructions for Substitute Forms 1098, 1099, 5498, W-2G, and 1042-S
- Part 6 Exhibits
- Rev. Proc. 2007-54
- SECTION 1. PURPOSE
- SECTION 2. CHANGE
- SECTION 3. SCOPE
- SECTION 4. MAJOR DISASTER AREA
- SECTION 5. RELIEF FOR CARRYOVER ALLOCATIONS
- SECTION 6. PROCEDURE TO OBTAIN CARRYOVER ALLOCATION RELIEF
- SECTION 7. RECAPTURE RELIEF
- SECTION 8. COMPLIANCE MONITORING RELIEF
- SECTION 9. BUILDINGS IN THE FIRST YEAR OF THE CREDIT PERIOD
- SECTION 10. AMOUNT OF CREDIT ALLOWABLE TO RESTORED BUILDING
- SECTION 11. EMERGENCY HOUSING RELIEF
- SECTION 12. OTHER RELIEF
- SECTION 13. EFFECT ON OTHER DOCUMENTS
- SECTION 14. EFFECTIVE DATE
- DRAFTING INFORMATION
- Rev. Proc. 2007-50
- 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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