Internal Revenue Bulletin: 2008-35 |
September 2, 2008 |
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
- Notice 2008-71
- Rev. Proc. 2008-50
- SECTION 1. PURPOSE AND OVERVIEW
- SECTION 2. EFFECT OF THIS REVENUE PROCEDURE ON PROGRAMS
- PART II. PROGRAM EFFECT AND ELIGIBILITY
- SECTION 3. EFFECT OF EPCRS; RELIANCE
- SECTION 4. PROGRAM ELIGIBILITY
- PART III. DEFINITIONS, CORRECTION PRINCIPLES, AND RULES OF GENERAL APPLICABILITY
- SECTION 5. DEFINITIONS
- SECTION 6. CORRECTION PRINCIPLES AND RULES OF GENERAL APPLICABILITY
- PART IV. SELF-CORRECTION (SCP)
- SECTION 7. IN GENERAL
- SECTION 8. SELF-CORRECTION OF INSIGNIFICANT OPERATIONAL FAILURES
- SECTION 9. SELF-CORRECTION OF SIGNIFICANT OPERATIONAL FAILURES
- PART V. VOLUNTARY CORRECTION PROGRAM WITH SERVICE APPROVAL (VCP)
- SECTION 10. VCP PROCEDURES
- SECTION 11. APPLICATION PROCEDURES FOR VCP
- SECTION 12. VCP FEES
- PART VI. CORRECTION ON AUDIT (AUDIT CAP)
- SECTION 13. DESCRIPTION OF AUDIT CAP
- SECTION 14. AUDIT CAP SANCTION
- PART VII. EFFECT ON OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT
- SECTION 15. EFFECT ON OTHER DOCUMENTS
- SECTION 16. EFFECTIVE DATE
- SECTION 17. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- SECTION 1. PURPOSE, ASSUMPTIONS FOR EXAMPLES AND SECTION REFERENCES
- SECTION 2. CORRECTION METHODS AND EXAMPLES
- SECTION 3. EARNINGS ADJUSTMENT METHODS AND EXAMPLES
- Rev. Proc. 2008-51
- 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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