Internal Revenue Bulletin: 2007-43 |
October 22, 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
- Part IV. Items of General Interest
- REG-143326-05
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- Increase in Maximum Number of Shareholders
- Family Shareholders
- Disregard of Unexercised Powers of Appointment in ESBTs
- Transfer of Stock Between Spouses or Incident to Divorce
- Passive Activity Losses and At-risk Amounts of Qualified Subchapter S Trusts
- Qualified Subchapter S Subsidiary Relief and Inadvertent Invalid Elections or Terminations
- Effect on Other Documents
- Proposed Effective Date
- Special Analyses
- Comments and Public Hearing
- Proposed Amendment to the Regulations
- Drafting Information
- REG-106143-07
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- I. Existing Regulations
- II. Proposed Regulations
- A. Changes to Accommodate Certain Hedges
- B. Joint Yield Authority
- C. Modified Fair Market Value Safe Harbor for Guaranteed Investment Contracts
- D. Recovery of Overpayment of Rebate
- E. Other Miscellaneous Changes
- III. Effective Dates
- Effect On Other Documents
- Special Analyses
- Comments and Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- REG-129916-07
- Announcement 2007-95
- Announcement 2007-97
- Announcement 2007-98
- Announcement 2007-99
- Announcement 2007-101
- REG-143326-05
- 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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