Internal Revenue Service July 27, 2007 – Federal Register Recent Federal Regulation Documents
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Entry of Taxable Fuel
This document contains final regulations relating to the tax on the entry of taxable fuel into the United States. The final regulations affect enterers of taxable fuel, other importers of record, and certain sureties.
Section 67 Limitations on Estates or Trusts
This document contains proposed regulations that provide guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). The regulations will affect estates and non-grantor trusts. This document also provides notice of a public hearing on these proposed regulations.
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