Internal Revenue Bulletin: 2008-3 |
January 22, 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 2008-6
- Notice 2008-7
- Notice 2008-8
- Notice 2008-9
- Notice 2008-10
- Notice 2008-11
- Notice 2008-12
- Notice 2008-13
- BACKGROUND
- INTERIM GUIDANCE UNDER SECTION 6694
- A. Returns and Claims for Refund Subject to the Section 6694 Penalty
- B. Definition of Tax Return Preparer
- C. Date Return is Prepared
- D. Reasonable Belief that the Tax Treatment of the Position Would More Likely Than Not Be Sustained on the Merits
- E. Reasonable Basis
- F. Reasonable Cause and Good Faith
- G. Interim Penalty Compliance Rules
- H. Examples
- REQUESTS FOR COMMENTS
- EFFECTIVE DATE
- CONTACT INFORMATION
- Rev. Proc. 2008-10
- Rev. Proc. 2008-11
- 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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