Internal Revenue Service 2007 – Federal Register Recent Federal Regulation Documents

Results 301 - 350 of 751
Information Reporting and Backup Withholding for Payment Card Transactions
Document Number: E7-13493
Type: Proposed Rule
Date: 2007-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to the information reporting requirements, information reporting penalties, and backup withholding requirements for payment card transactions. The proposed regulations in this document affect payors (and their authorized agents) and payees of certain reportable payments and provide guidance necessary to comply with the law. The proposed regulations are necessary to address implementation and notice furnishing issues that arose after publication of final regulations under section 3406(g) that were published in the Federal Register on July 13, 2004 in Treasury decision 9136 (69 FR 41928). This document also provides notice of a public hearing on these proposed regulations.
Withholding Exemptions
Document Number: E7-13492
Type: Rule
Date: 2007-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations providing guidance under section 3402(f) of the Internal Revenue Code (Code) for employers and employees relating to the Form W-4, ``Employee's Withholding Allowance Certificate.'' The regulations provide rules for income tax withholding when the IRS notifies the employer and the employee of the maximum number of withholding exemptions permitted. The regulations also provide rules for the use of substitute forms and preserve the IRS's ability to require the submission of certain copies of withholding exemption certificates. The regulations primarily affect taxpayers who are employers and employees.
Proposed Collection; Comment Request for Revenue Procedure 2004-56
Document Number: E7-13643
Type: Notice
Date: 2007-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 2004-56, Model 457 Plan Provisions.
Proposed Collection; Comment Request for Regulation Project
Document Number: E7-13642
Type: Notice
Date: 2007-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, PS-89-91 (TD 8622), Exports of Chemicals That Deplete the Ozone Layer; Special Rules for Certain Medical Uses of Chemicals That Deplete the Ozone Layer (Sec. Sec. 52.4682-2(b), 52.4682-2(d), 52.4682-5(d), and 52.4682-5(f).
Proposed Collection; Comment Request for Regulation Project
Document Number: E7-13641
Type: Notice
Date: 2007-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, CO-88-90 (TD 8530), Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change; Special Rule for Value of a loss Corporation Under the Jurisdiction of a Court in a Title 11 Case (Section 1.382-9).
Proposed Collection; Comment Request for Announcement 2004-46
Document Number: E7-13625
Type: Notice
Date: 2007-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. L. 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Announcement 2004-4, Son of Boss Settlement Initiative.
Deductions for Entertainment Use of Business Aircraft; Correction
Document Number: E7-13498
Type: Proposed Rule
Date: 2007-07-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to notice of proposed rulemaking that was published in the Federal Register on Friday, June 15, 2007 (72 FR 33169) relating to the use of business aircraft for entertainment.
Open Meeting of the Joint Committee of the Taxpayer Advocacy Panel
Document Number: E7-13387
Type: Notice
Date: 2007-07-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Joint Committee of the Taxpayer Advocacy Panel will be conducted via conference call. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance (VITA) Issue Committee
Document Number: E7-13386
Type: Notice
Date: 2007-07-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel VITA Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable; Hearing
Document Number: E7-13255
Type: Proposed Rule
Date: 2007-07-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of a hearing on the proposed regulations under section 1221(a)(4) of the Internal Revenue Code.
Proposed Collection; Comment Request for Form 13559
Document Number: E7-13055
Type: Notice
Date: 2007-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 13559, Rating in State-Qualified Private Plans.
Proposed Collection; Comment Request for Form 8826
Document Number: E7-13050
Type: Notice
Date: 2007-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8826, Disabled Access Credit.
Proposed Collection; Comment Request for Form 8835
Document Number: E7-13048
Type: Notice
Date: 2007-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8835, Renewable Electricity Production Credit.
Proposed Collection; Comment Request for Form 1098
Document Number: E7-13047
Type: Notice
Date: 2007-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 1098, Mortgage Interest Statement.
Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions
Document Number: E7-12903
Type: Rule
Date: 2007-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations under section 6033(a)(2) of the Internal Revenue Code (Code) that provide rules regarding the form, manner and timing of disclosure obligations with respect to prohibited tax shelter transactions to which tax-exempt entities are parties. These temporary regulations affect a broad array of tax-exempt entities, including charities, state and local government entities, Indian Tribal governments and employee benefit plans, as well as entity managers of these entities. This action is necessary to implement section 516 of the Tax Increase Prevention and Reconciliation Act of 2005. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.
Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing
Document Number: E7-12902
Type: Proposed Rule
Date: 2007-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance under section 4965 of the Internal Revenue Code (Code), relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties; Sec. Sec. 6033(a)(2) and 6011(g), relating to certain disclosure obligations with respect to such transactions; and Sec. Sec. 6011 and 6071, relating to the requirement of a return and time for filing with respect to section 4965 taxes. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing cross-referencing temporary regulations that provide guidance under Sec. 6033(a)(2), relating to certain disclosure obligations with respect to prohibited tax shelter transactions; and Sec. Sec. 6011 and 6071, relating to the requirement of a return and time for filing with respect to Sec. 4965 taxes. This action is necessary to implement Sec. 516 of the Tax Increase Prevention Reconciliation Act of 2005. These proposed regulations affect a broad array of tax-exempt entities, including charities, state and local government entities, Indian tribal governments and employee benefit plans, as well as entity managers of these entities.
Requirement of Return and Time for Filing
Document Number: E7-12901
Type: Rule
Date: 2007-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final and temporary regulations providing guidance relating to the requirement of a return to accompany payment of excise taxes under section 4965 of the Internal Revenue Code (Code) and the time for filing that return. These regulations affect a broad array of tax-exempt entities, including charities, state and local government entities, Indian tribal governments and employee benefit plans, as well as entity managers of these entities. This action is necessary to implement section 516 of the Tax Increase Prevention and Reconciliation Act of 2005. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.
Open Meeting of the Area 7 Committee of the Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)
Document Number: E7-12592
Type: Notice
Date: 2007-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 7 Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. The TAP will use citizen input to make recommendations to the Internal Revenue Service.
Open Meeting of the Area 2 Committee of the Taxpayer Advocacy Panel (Including the States of Delaware, North Carolina, South Carolina, New Jersey, Maryland, Pennsylvania, Virginia, and West Virginia and the District of Columbia)
Document Number: E7-12591
Type: Notice
Date: 2007-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 2 Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction; Correction
Document Number: E7-12590
Type: Rule
Date: 2007-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9329) that were published in the Federal Register on Thursday, June 14, 2007 (72 FR 32794) affecting taxpayers that file Federal income tax returns. They simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns.
Open Meeting of the Area 1 Committee of the Taxpayer Advocacy Panel (Including the States of New York, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine)
Document Number: E7-12588
Type: Notice
Date: 2007-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 1 Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Correction
Document Number: E7-12587
Type: Proposed Rule
Date: 2007-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-143797-06) that was published in the Federal Register on Friday, June 1, 2007 (72 FR 30501) providing guidance on employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G in instances where an employee has not established an HSA by December 31st and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses.
Exclusions From Gross Income of Foreign Corporations
Document Number: E7-12039
Type: Rule
Date: 2007-06-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final and temporary regulations under section 883(a) and (c) of the Internal Revenue Code (Code), relating to the exclusion from gross income of income derived by certain foreign corporations engaged in the international operation of ships or aircraft. These regulations revise Sec. 1.883-3 of the final regulations, relating to the eligibility of controlled foreign corporations for the exclusion under section 883, following the repeal of section 954(a)(4) and (f) (foreign base company shipping provisions) by section 415 of the American Jobs Creation Act of 2004. In addition, these regulations provide certain additional guidance under section 883(a) and (c), including for foreign corporations that are organized in countries providing an exemption from taxation for certain shipping and air transport income solely through an income tax convention. The text of these temporary regulations also serves as the text of the proposed regulations (REG-138707-06) set forth in the Proposed Rules section in this issue of the Federal Register.
Exclusions from Gross Income of Foreign Corporations
Document Number: E7-12037
Type: Proposed Rule
Date: 2007-06-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that modify final regulations issued under section 883(a) and (c) of the Internal Revenue Code (Code), relating to income derived by foreign corporations from the international operation of ships or aircraft. Those regulations revise Sec. 1.883-3 of the final regulations, relating to the treatment of controlled foreign corporations, following the repeal of section 954(a)(4) and (f) (foreign base company shipping provisions) by section 415 of the American Jobs Creation Act of 2004. In addition, those regulations provide guidance for foreign corporations organized in countries that provide an exemption from taxation solely through an income tax convention, and amend certain provisions in the current section 883 regulations. The text of those regulations serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions
Document Number: E7-12081
Type: Rule
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations under section 6404(g)(2)(E) of the Internal Revenue Code on the suspension of any interest, penalty, addition to tax, or additional amount with respect to listed transactions or undisclosed reportable transactions. The temporary regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998, the American Jobs Creation Act of 2004, the Gulf Opportunity Zone Act of 2005, and the Tax Relief and Health Care Act of 2006. The temporary regulations provide guidance to individual taxpayers who have participated in listed transactions or undisclosed reportable transactions. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Meetings:
Document Number: E7-11979
Type: Notice
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury
Agency information collection activities; proposals, submissions, and approvals
Document Number: E7-11977
Type: Notice
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury
Agency information collection activities; proposals, submissions, and approvals
Document Number: E7-11976
Type: Notice
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury
Agency information collection activities; proposals, submissions, and approvals
Document Number: E7-11975
Type: Notice
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury
Agency information collection activities; proposals, submissions, and approvals
Document Number: E7-11974
Type: Notice
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury
Agency information collection activities; proposals, submissions, and approvals
Document Number: E7-11973
Type: Notice
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury
Meetings:
Document Number: E7-11972
Type: Notice
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury
Meetings:
Document Number: E7-11968
Type: Notice
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury
Meetings: Taxpayer Advocacy Panels
Document Number: E7-11967
Type: Notice
Date: 2007-06-21
Agency: Internal Revenue Service, Department of Treasury
Proposed Collection; Comment Request for Regulation Project
Document Number: E7-11733
Type: Notice
Date: 2007-06-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, INTL-79-91 (TD 8573), Information Returns Required of United States Persons With Respect to Certain Foreign Corporations (Sec. Sec. 1.6035-1, 1.6038-2 and 1.6046-1).
Proposed Collection: Comment Request for Regulation Project
Document Number: E7-11732
Type: Notice
Date: 2007-06-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, PS-100-88 (TD 8540), Valuation Tables (Sec. Sec. 1.7520-1 through 1.7520-4, 20.7520-1 through 20.7520-4, and 25.7520-1 through 25.7520-4).
Section 42 Utility Allowance Regulations Update
Document Number: E7-11731
Type: Proposed Rule
Date: 2007-06-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that amend the utility allowances regulations concerning the low-income housing tax credit. The proposed regulations update the utility allowances regulations to provide new options for estimating tenant utility costs. The proposed regulations affect owners of low-income housing projects who claim the credit, the tenants in those low-income housing projects, and the state and local housing credit agencies who administer the credit. This document also provides notice of a public hearing on these proposed regulations.
Section 42 Qualified Contract Provisions
Document Number: E7-11725
Type: Proposed Rule
Date: 2007-06-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Section 42(h)(6)(F) requires the Secretary to prescribe such regulations as may be necessary or appropriate to carry out the provisions of section 42(h)(6)(F), including regulations to prevent the manipulation of the qualified contract amount. This document contains proposed regulations that provide guidance concerning taxpayers' requests to housing credit agencies to obtain a qualified contract (as defined in section 42(h)(6)(F) of the Internal Revenue Code) for the acquisition of a low-income housing credit building. The regulations will affect taxpayers requesting a qualified contract, potential buyers, and low-income housing credit agencies responsible for the administration of the low-income housing credit program. This document also provides notice of a public hearing on these proposed regulations.
Proposed Generic Communication; Managing Gas Intrusion in Emergency Core Cooling, Decay Heat Removal, and Containment Spray Systems
Document Number: C7-2557
Type: Notice
Date: 2007-06-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury, Nuclear Regulatory Commission, Agencies and Commissions
Guidance Regarding the Active Trade or Business Requirement under Section 355(b)
Document Number: C7-2269
Type: Proposed Rule
Date: 2007-06-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Premium Rates; Payment of Premiums; Variable-rate premium; Pension Protection Act of 2006
Document Number: Z7-10412
Type: Proposed Rule
Date: 2007-06-18
Agency: Federal Motor Carrier Safety Administration, Department of Transportation, Internal Revenue Service, Department of Treasury, Department of the Treasury, Pension Benefit Guaranty Corporation, Agencies and Commissions
Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules
Document Number: E7-11636
Type: Rule
Date: 2007-06-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 408 of the Internal Revenue Code. The final regulations provide special rules for a governmental unit which seeks to qualify as a nonbank trustee of a deemed IRA that is part of its qualified employer plan. These final regulations affect only such governmental units.
Unified Rule for Loss on Subsidiary Stock
Document Number: C7-187
Type: Proposed Rule
Date: 2007-06-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Art Advisory Panel-Notice of Postponement of Closed Meeting
Document Number: E7-11612
Type: Notice
Date: 2007-06-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The closed meeting of the Art Advisory Panel which was to be held in Washington, DC on June 20, 2007 has been postponed and will be rescheduled for Fall 2007. (The date to be determined.)
Deductions for Entertainment Use of Business Aircraft
Document Number: E7-11445
Type: Proposed Rule
Date: 2007-06-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to the use of business aircraft for entertainment. These proposed regulations affect taxpayers that deduct expenses for entertainment, amusement, or recreation provided to specified individuals. This document also provides notice of a public hearing on these proposed regulations. The proposed regulations reflect amendments under the American Jobs Creation Act of 2004 (AJCA) and the Gulf Opportunity Zone Act of 2005 (GOZA).
Built-in Gains and Losses Under Section 382(h)
Document Number: E7-11444
Type: Proposed Rule
Date: 2007-06-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that apply to corporations that have undergone ownership changes within the meaning of section 382. These regulations provide guidance on the treatment of prepaid income under the built-in gain provisions of section 382(h). The text of the temporary regulations published in this issue of the Federal Register serves as the text of these proposed regulations.
Built-in Gains and Losses Under Section 382(h)
Document Number: E7-11438
Type: Rule
Date: 2007-06-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations that apply to corporations that have undergone ownership changes within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h). The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Tax Counseling for the Elderly (TCE) Program Availability of Application Packages; Correction
Document Number: E7-11435
Type: Notice
Date: 2007-06-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice for the 2008 Tax Counseling for the Elderly (TCE) Program that was published in the Federal Register on Friday, June 1, 2007 (72 FR 105) providing notice of the availability.