Internal Revenue Bulletin: 2007-3 |
January 16, 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 2007-5
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. CLARIFICATIONS, PARTIAL MODIFICATION OF EFFECTIVE DATE
- § 3.01 Partial Modification of Effective Date — SCM Provisions
- § 3.02 Services Cost Method Applies Only at Option of Taxpayer
- § 3.03 Listing of Specified Covered Services in Announcement 2006-50
- § 3.04 Business Judgment Rule
- § 3.05 Shared Services Concept Applicable to non-SCM Services
- § 3.06 Documentation Provisions
- § 3.07 Penalty Relief for Certain Controlled Services Transactions
- SECTION 4. REQUEST FOR COMMENTS
- SECTION 5. DRAFTING INFORMATION
- Notice 2007-6
- Notice 2007-8
- Rev. Proc. 2007-9
- Rev. Proc. 2007-10
- Rev. Proc. 2007-13
- Rev. Proc. 2007-15
- Part 1 General Information
- Part 2 Specifications for Substitute Forms 1096 and Copies A of Forms 1098, 1099, and 5498 (All Filed with the IRS)
- Part 3 Specifications for Substitute Form W-2G (Filed with the IRS)
- Part 4 Substitute Statements to Form Recipients and Form Recipient Copies
- Part 5 Additional Instructions for Substitute Forms 1098, 1099, 5498, W-2G, and 1042-S
- Part 6 Exhibits
- Notice 2007-5
- 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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