Internal Revenue Service August 23, 2007 – Federal Register Recent Federal Regulation Documents
Results 1 - 5 of 5
Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction
This document contains corrections to final and temporary regulations that were published in the Federal Register on Friday, July 20, 2007 relating to the discharge of liens under section 7425 and return of wrongfully levied property under section 6343.
Entry of Taxable Fuel; Correction
This document contains a correction to final regulations (TD 9346) that were published in the Federal Register on Friday, July 27, 2007 (72 FR 41222) relating to the tax on the entry of taxable fuel into the United States.
Change to Office To Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction
This document contains corrections to notice of proposed rulemaking by cross-reference to temporary regulations that was published in the Federal Register on Friday, July 20, 2007 relating to the discharge of liens under section 7425 and return of wrongfully levied property under section 6343.
Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes II; Correction
This document contains a correction to notice of proposed rulemaking that was published in the Federal Register on Thursday, August 2, 2007 providing guidance regarding the generation-skipping transfer (GST) tax consequences of the severance of trusts in a manner that is effective under state law, but that does not meet the requirements of a qualified severance. These proposed regulations also provide guidance regarding the GST tax consequences of a qualified severance of a trust with an inclusion ratio between zero and one into more than two resulting trusts and provide special funding rules applicable to the non pro rata division of certain assets between or among resulting trusts.
Section 67 Limitations on Estates or Trusts; Correction
This document contains corrections to notice of proposed rulemaking that was published in the Federal Register on Friday, July 27, 2007 providing 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).
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