Internal Revenue Bulletin: 2008-34 |
August 25, 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 2008-68
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS, ETC.
- SECTION 4. COMPUTATION OF CREDIT
- SECTION 5. RULES RELATING TO THE AVAILABILITY OF THE FUEL CELL CREDIT
- SECTION 6. RULES RELATING TO THE AVAILABILITY OF THE MICROTURBINE CREDIT
- SECTION 7. RECORDKEEPING
- SECTION 8. EFFECTIVE DATE
- SECTION 9. DRAFTING AND CONTACT INFORMATION
- Notice 2008-69
- Rev. Proc. 2008-49
- Part A. General
- Sec. 1. Purpose
- Sec. 2. Nature of Changes
- Sec. 3. Where to File and How to Contact the IRS Enterprise Computing Center-Martinsburg
- Sec. 4. Form 4419, Application for Filing Information Returns Electronically (FIRE)
- Sec. 5. Filing Requirements
- Sec. 6. Filing of Information Returns For Federal Contracts
- Sec. 7. Filing Dates
- Sec. 8. How to File Corrected Returns
- Sec. 9. Taxpayer Identification Numbers
- Sec. 10. State Abbreviations
- Part B. Electronic Filing Specifications
- Sec. 1. General
- Sec. 2. Electronic Filing Approval Procedure
- Sec. 3. Electronic Submissions
- Sec. 4. PIN Requirements
- Sec. 5. Electronic Filing Specifications
- Sec. 6. Connecting to the FIRE System
- Sec. 7. Common Problems and Questions Associated with Electronic Filing
- Part C. Record Format Specifications and Record Layouts
- Sec. 1. General
- Sec. 2. Transmitter “T” Record — General Field Descriptions
- Sec. 3 Transmitter “T” Record — Record Layout
- Sec. 4. Payer “A” Record — General Field Descriptions
- Sec. 5. Payer “A” Record — Record Layout
- Sec. 6. Payee “B” Record — General Field Descriptions
- Sec. 7. Payee “B” Record — Record Layout
- Sec. 8. End of Payer “C” Record — General Field Descriptions and Record Layout
- Sec. 9. End of Transmission “F” Record — General Field Descriptions and Record Layout
- Sec. 10. File Record Layout
- Notice 2008-68
- 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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