Announcement 2007-95

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Internal Revenue Bulletin:

2007-43 October 22, 2007

Announcement 2007-95

Section 67 Limitations on Estates or Trusts; Correction



Internal Revenue Service (IRS), Treasury.


Correction to notice of proposed rulemaking.


This document contains corrections to notice of proposed rulemaking (REG-128224-06, 2007-36 I.R.B. 551) 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).


Jennifer N. Keeney at (202) 622-3060.



The notice of proposed rulemaking (REG-128224-06) that is the subject of these corrections is under section 67 of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking (REG-128224-06) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the notice of proposed rulemaking (REG-128224-06) that was the subject of FR. Doc. E7-14489 is corrected as follows:

On page 41245, column 1, in the preamble, under the paragraph heading “Drafting Information”, line 3, the language “of the Office of Associate Chief Counsel” is corrected to read “of the Associate Chief Counsel”.

LaNita Van Dyke,
Branch Chief,
Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).


(Filed by the Office of the Federal Register on August 22, 2007, 8:45 a.m., and published in the issue of the Federal Register for August 23, 2007, 72 F.R. 48248)

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