Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9364
    • REG-115910-07
    • REG-151884-03
  • EMPLOYEE PLANS
    • Notice 2007-94
    • Rev. Proc. 2007-71
  • EXEMPT ORGANIZATIONS
    • Announcement 2007-113
    • Announcement 2007-115
    • Announcement 2007-117
  • ADMINISTRATIVE
    • Announcement 2007-116
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9364
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-94
    • I. PURPOSE
    • II. BACKGROUND
    • III. APPLICATION OF 2007 CUMULATIVE LIST
    • IV. SPECIAL RULES FOR THE PENSION PROTECTION ACT OF 2006
    • V. 2007 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
    • VI. PENSION PROTECTION ACT OF 2006 PROVISIONS
    • DRAFTING INFORMATION
  • Rev. Proc. 2007-71
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND GENERAL INFORMATION
    • SECTION 3. USE OF MODEL PLAN LANGUAGE BY PUBLIC SCHOOLS
    • SECTION 4. RELIANCE BY PUBLIC SCHOOL EMPLOYERS ON MODEL PLAN LANGUAGE
    • SECTION 5. USE OF THE MODEL PLAN LANGUAGE BY EMPLOYERS THAT ARE NOT PUBLIC SCHOOLS
    • SECTION 6. DATE AMENDMENTS ARE ADOPTED
    • SECTION 7. AREAS NOT COVERED BY SECTIONS 3 AND 4 OF THIS REVENUE PROCEDURE
    • SECTION 8. GUIDANCE REGARDING CERTAIN CONTRACTS ISSUED BEFORE 2009
    • SECTION 9. COMMENTS REQUESTED
    • SECTION 10. EFFECTIVE DATE
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-151884-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Proposed Effective/Applicability Date
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-115910-07
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2007-113
    • I. Purpose
    • II. Background
    • III. Notice of Suspension and Non-deductibility of Contributions
    • IV. Federal Tax Filings
    • V. Contact Information
  • Announcement 2007-115
  • Announcement 2007-116
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
  • Announcement 2007-117
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin