Internal Revenue Cumulative Bulletin 2007-1, January-JuneInternal Revenue Service (U S ) U.S. Government Printing Office, 2009 - 1507 pages In this printed volume, you will find iinformation on all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. The Bulletin is divided into four parts as follows: Part I. 1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II. Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. Part III. Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury s Office of the Assistant Secretary (Enforcement). Part IV. Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. Related products: Other products produced by the U.S. Department of Treasury, Internal Revenue Service can be found here: https: //bookstore.gpo.gov/agency/228" |
Contents
Rulings and determination letters | 5 |
Transmittal Form 4463 Request for Technical Advice | 97 |
INITIAL PROCESSING OF THE REQUEST FOR TECHNICAL ADVICE BY THE ASSOCIATE OFFICE | 98 |
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accounting method additional information adjustment allocation amended amount appeals office applicable assets Associate Chief Counsel Associate office basis benefit change in accounting change in method contract copy corporation December 31 defined deletions depreciation determination letter discount distribution election eligible Employee Plans entity EP or EO ESOP Example federal income tax filed final regulations foreign Form gross income HIPAA Hurricane Katrina identification number individual interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service IRS and Treasury issue issuer letter ruling request ment method of accounting modified NMWHFIT Paperwork Reduction Act paragraph participants payer payment percent person pre-submission conference Proc proposed regulations pursuant qualified retroactive revenue procedure revenue ruling ruling or determination shares statement Street address submitted taxable taxpayer technical advice temporary regulations tion transaction Treas Treasury Department treated trust user fee ZIP code