Internal Revenue Bulletin: 2007-38 |
September 17, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Rev. Rul. 2007-55
- Rev. Rul. 2007-54
- Rev. Rul. 2007-60
- T.D. 9350
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Adoption of Amendments to the Regulations
- PART 1—INCOME TAXES
- §1.6011-4T [Removed]
- PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE
- PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- PART 54—PENSION EXCISE TAXES
- PART 56—PUBLIC CHARITY EXCISE TAXES
- Drafting Information
- T.D. 9351
- T.D. 9352
- T.D. 9347
- Part IV. Items of General Interest
- REG-116215-07
- Announcement 2007-77
- Announcement 2007-78
- ACTION:
- AGENCY:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Need for Correction
- Part 1—INCOME TAXES
- §1.409A-1 [Corrected]
- §1.409A-1 Definitions and covered plans.
- §1.409A-2 [Corrected]
- §1.409A-2 Deferral elections.
- §1.409A-3 [Corrected]
- §1.409A-3 Permissible payments.
- §1.409A-6 [Corrected]
- §1.409A-6 Application of section 409A and effective dates.
- Announcement 2007-80
- Announcement 2007-81
- 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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