Internal Revenue Bulletin: 2007-5 |
January 29, 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 2007-7
- Notice 2007-9
- SECTION 1. OVERVIEW
- SECTION 2. BACKGROUND
- SECTION 3. DIVIDENDS
- SECTION 4. PARTNERSHIPS
- SECTION 5. ALLOCATION AND ATTRIBUTION RULES FOR INTEREST
- SECTION 6. ALLOCATION AND ATTRIBUTION RULES FOR RENTS AND ROYALTIES
- SECTION 7. ANTI-ABUSE RULES
- SECTION 8. EFFECTIVE DATE
- SECTION 9. DRAFTING INFORMATION
- Request for Comments
- Notice 2007-11
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. STANDARD AMOUNT
- SECTION 4. DISTINCTION BETWEEN LOCAL-ONLY SERVICE AND BUNDLED SERVICE
- SECTION 5. CLARIFICATION OF DEFINITION OF BUNDLED SERVICE
- SECTION 6. PREPAID TELEPHONE CARDS (PTC)
- SECTION 7. PREPAID CELLULAR TELEPHONES
- SECTION 8. CHARGES IN CONNECTION WITH LOCAL-ONLY SERVICE
- SECTION 9. PERSON TO MAKE REQUEST IF TAXPAYER IS NO LONGER IN BUSINESS OR DECEASED
- SECTION 10. EFFECT OF NOTICE 2006-50 ON STATE AND LOCAL TELECOMMUNICATIONS TAXES
- SECTION 11. NO OBLIGATION OF TELECOMMUNICATIONS PROVIDERS TO SUPPLY RECORDS TO CUSTOMERS
- SECTION 12. BUSINESS AND NONPROFIT ESTIMATION METHOD
- SECTION 13. FORM 1040EZ-T, REQUEST FOR REFUND OF FEDERAL TELEPHONE EXCISE TAX
- SECTION 14. MODIFICATION OF PROVISION REGARDING REQUESTS FOR CREDIT OR REFUND
- SECTION 15. EFFECT ON OTHER DOCUMENTS
- SECTION 16. DRAFTING INFORMATION
- Notice 2007-12
- Notice 2007-13
- Rev. Proc. 2007-18
- Part IV. Items of General Interest
- REG-125632-06
- Announcement 2007-8
- Announcement 2007-9
- AGENCY:
- ACTION:
- SUMMARY:
- EFFECTIVE DATE:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Need for Correction
- Correction of Publication
- PART 1—INCOME TAXES
- §1.482-1 Allocation of income and deductions among taxpayers.
- §1.482-1T Allocation of income and deductions among taxpayers (temporary).
- §1.482-8T Example of the best method rule (temporary).
- §1.482-9T Methods to determine taxable income in connection with a controlled services transaction (temporary).
- §1.861-8T Computation of taxable income from sources within the United States and from other sources and activities (temporary).
- §1.6662-6T Transactions between parties described in section 482 and net section 482 transfer price adjustments (temporary).
- 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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