Internal Revenue Bulletin 2007-14

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Internal Revenue Bulletin: 2007-14
April 2, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2007-19
    • Rev. Rul. 2007-20
    • Rev. Rul. 2007-21
    • Rev. Rul. 2007-22
    • T.D. 9314
    • Notice 2007-26
    • Notice 2007-29
    • Notice 2007-30
  • EMPLOYEE PLANS
    • Notice 2007-28
  • EXEMPT ORGANIZATIONS
    • Notice 2007-30
    • Rev. Proc. 2007-27
  • ESTATE TAX
    • Rev. Rul. 2007-20
    • Notice 2007-30
  • GIFT TAX
    • Rev. Rul. 2007-20
    • Notice 2007-30
  • EMPLOYMENT TAX
    • Rev. Rul. 2007-19
    • Rev. Rul. 2007-20
    • Rev. Rul. 2007-22
    • Notice 2007-30
  • SELF-EMPLOYMENT TAX
    • Rev. Rul. 2007-20
    • Notice 2007-30
  • EXCISE TAX
    • Rev. Rul. 2007-20
    • Notice 2007-30
  • ADMINISTRATIVE
    • Rev. Rul. 2007-19
    • Rev. Rul. 2007-20
    • Rev. Rul. 2007-21
    • Rev. Rul. 2007-22
    • Notice 2007-26
    • Notice 2007-30
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2007-19
    • PURPOSE
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • CIVIL AND CRIMINAL PENALTIES
    • DRAFTING INFORMATION
  • T.D. 9314
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Provisions
      • Effective Date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §§1.168(a)-1T and 1.168(b)-1T (Removed)
      • §1.168(d)-1T (Removed)
      • §1.168(i)-0T (Removed)
      • §1.168(i)-1T (Removed)
      • §1.168(i)-5T (Removed)
      • §1.168(i)-6T (Removed)
    • Drafting Information
  • Rev. Rul. 2007-20
    • PURPOSE
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING(S)
    • CIVIL AND CRIMINAL PENALTIES
    • DRAFTING INFORMATION
  • Rev. Rul. 2007-21
    • PURPOSE
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • CIVIL AND CRIMINAL PENALTIES
    • DRAFTING INFORMATION
  • Rev. Rul. 2007-22
    • PURPOSE
    • ISSUES
    • FACTS
    • LAW AND ANALYSIS
      • 1. Citizenship
      • 2. Definition of Person
    • HOLDING
    • CIVIL AND CRIMINAL PENALTIES
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-26
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. APPLICATION REQUIREMENTS IN GENERAL
    • SECTION 4. REQUIRED DECLARATIONS IN APPLICATIONS
    • SECTION 5. CONSENT TO DISCLOSURE OF ALLOCATION
    • SECTION 6. VOLUME CAP ALLOCATIONS AND METHODOLOGY
    • SECTION 7. EXPECTED TEMPORARY REGULATIONS; EFFECTIVE DATES; RELIANCE ON NOTICE
    • SECTION 8. MAXIMUM TERM
    • SECTION 9. CREDIT RATE
    • SECTION 10. INFORMATION REPORTING
    • SECTION 11. REMEDIAL ACTIONS
    • SECTION 12. ARBITRAGE REQUIREMENTS
    • SECTION 13. MISCELLANEOUS REGULATORY GUIDANCE
    • SECTION 14. EFFECT ON OTHER DOCUMENTS
    • SECTION 15. DRAFTING INFORMATION
  • Notice 2007-28
    • Drafting Information
  • Notice 2007-29
    • BACKGROUND
    • INTERIM GUIDANCE
    • REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
  • Notice 2007-30
    • PURPOSE
    • BACKGROUND
    • DISCUSSION
    • DRAFTING INFORMATION
  • Rev. Proc. 2007-27
    • SECTION 1. BACKGROUND
    • SECTION 2. FORM 8872 SCHEDULE A SAFE HARBOR
    • SECTION 3. REQUEST FOR COMMENTS
    • SECTION 4. DRAFTING INFORMATION
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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  • We Welcome Comments About the Internal Revenue Bulletin