Internal Revenue Bulletin 2007-12

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Internal Revenue Bulletin: 2007-12
March 19, 2007

Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Announcement 2007-31
  • INCOME TAX
    • Rev. Rul. 2007-14
    • T.D. 9312
    • REG-115403-05
    • REG-100841-97
    • Notice 2007-17
    • Notice 2007-24
    • Notice 2007-25
    • Rev. Proc. 2007-25
  • ESTATE TAX
    • REG-100841-97
  • GIFT TAX
    • REG-100841-97
  • EMPLOYMENT TAX
    • REG-100841-97
    • Rev. Proc. 2007-25
  • EXCISE TAX
    • REG-100841-97
    • Rev. Proc. 2007-25
  • ADMINISTRATIVE
    • Rev. Proc. 2007-25
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9312
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Effective Date
      • Effect on Other Documents
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • Rev. Rul. 2007-14
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-17
    • I. PURPOSE
    • II. BACKGROUND
    • III. REQUEST FOR SUBMISSIONS
      • A. In General
      • B. Format of Submissions
      • C. Communication with Submitting Parties during the Drafting Process
    • IV. IRS AND TREASURY REVIEW OF SUBMISSIONS
      • A. Meetings with a Submitting Party
      • B. IRS and Treasury Review and Decision-Making
    • V. DEADLINE AND ADDRESS FOR SUBMISSIONS
    • VI. DRAFTING INFORMATION
  • Notice 2007-24
    • PURPOSE
    • BACKGROUND
    • LEGISLATION
    • REQUESTS FOR PUBLIC COMMENT
    • DRAFTING INFORMATION
  • Notice 2007-25
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. MODIFIED ADJUSTED LIMITATIONS ON HOUSING EXPENSES FOR SPECIFIC LOCATIONS IDENTIFIED IN NOTICE 2006-87
    • SECTION 4. ADJUSTED LIMITATIONS ON HOUSING EXPENSES FOR LOCATIONS NOT INCLUDED IN NOTICE 2006-87
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. DRAFTING INFORMATION
  • Rev. Proc. 2007-25
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. PAPERWORK REDUCTION ACT
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-100841-97
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Installment Agreements under Section 6159
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Withdrawal of Proposed Regulations
    • Proposed Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • REG-115403-05
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2007-31
• 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
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin