Internal Revenue Bulletin: 2007-25 |
June 18, 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
- Notice 2007-48
- Notice 2007-49
- Notice 2007-50
- PURPOSE
- BACKGROUND
- A. Percentage limitations and carryover rules under § 170(b)(1) and § 170(d)(1) of the Code: General rules
- B. Changes to § 170(b)(1) made by § 1206(a)(1) of the PPA, applicable to qualified conservation contributions made in taxable years beginning after December 31, 2005, and before January 1, 2008
- I. General rule: 50 percent limitation
- II. 100 percent limitation applicable to certain qualified conservation contributions taken into account by individuals who are qualified farmers or ranchers
- III. Effect of qualified conservation contributions on the computation of charitable contribution deductions and carryovers
- QUESTIONS AND ANSWERS
- DRAFTING INFORMATION
- Rev. Proc. 2007-37
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND INFORMATION
- SECTION 3. GENERAL ADMINISTRATIVE PROCEDURES
- SECTION 4. DEADLINE FOR REQUESTING THE USE OF SUBSTITUTE MORTALITY TABLES
- SECTION 5. GENERAL RULES
- SECTION 6. IDENTIFICATION OF PLANS
- SECTION 7. DEMONSTRATIONS OF CREDIBLE MORTALITY EXPERIENCE
- SECTION 8. DEMONSTRATION OF STABILITY
- SECTION 9. DEMONSTRATIONS OF LACK OF CREDIBLE MORTALITY EXPERIENCE
- SECTION 10. UNADJUSTED MORTALITY EXPERIENCE
- SECTION 11. BASE TABLE CONSTRUCTION - GENERAL METHOD
- SECTION 12. BASE TABLE CONSTRUCTION - ALTERNATE METHOD
- SECTION 13. DEMONSTRATIONS WITH RESPECT TO BASE TABLES
- SECTION 14. EFFECTIVE DATE
- SECTION 15. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2007-38
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SIGNIFICANT CHANGES TO REV. PROC. 2003-69
- SECTION 4. DEFINITIONS
- SECTION 5. SCOPE OF REPORTING AGENT AUTHORIZATION
- SECTION 6. COMPLETING AN AUTHORIZATION
- SECTION 7. SUBMITTING A REPORTING AGENT AUTHORIZATION
- SECTION 8. SUSPENSION
- SECTION 9. ADMINISTRATIVE REVIEW PROCESS FOR PROPOSED SUSPENSION
- SECTION 10. EFFECT OF SUSPENSION
- SECTION 11. APPEAL OF A SUSPENSION
- SECTION 12. INTERNAL REVENUE SERVICE CONTACTS
- SECTION 13. OTHER RELATED DOCUMENTS
- SECTION 14. EFFECT ON OTHER DOCUMENTS
- SECTION 15. EFFECTIVE DATE
- SECTION 16. DRAFTING INFORMATION
- Rev. Proc. 2007-39
- 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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