Internal Revenue Bulletin 2007-22

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Internal Revenue Bulletin: 2007-22
May 29, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2007-34
    • Rev. Rul. 2007-35
    • Notice 2007-43
    • Notice 2007-44
    • Rev. Proc. 2007-32
    • Rev. Proc. 2007-36
  • EMPLOYEE PLANS
    • T.D. 9324
  • EXEMPT ORGANIZATIONS
    • Notice 2007-45
    • Announcement 2007-51
    • Announcement 2007-52
  • ADMINISTRATIVE
    • Rev. Proc. 2007-32
    • Announcement 2007-50
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9324
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Effective Date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • Rev. Rul. 2007-34
    • DRAFTING INFORMATION
  • Rev. Rul. 2007-35
    • Rulings Declared Obsolete
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-43
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. DEFINITIONS AND CROSS REFERENCES TO APPLICABLE REGULATIONS
    • SECTION 5. COMPUTATION OF CREDIT
    • SECTION 6. CONVERTED AND DUAL-USE PROPERTY
    • SECTION 7. EXAMPLES
    • SECTION 8. RECORDKEEPING
    • SECTION 9. EFFECTIVE DATE
    • SECTION 10. DRAFTING INFORMATION
  • Notice 2007-44
    • PURPOSE
    • BACKGROUND
    • APPLICATION
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Notice 2007-45
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. INTERIM GUIDANCE
    • SECTION 4. EXCEPTION WHERE FORM 990-T USED SOLELY TO REQUEST TELEPHONE EXCISE TAX REFUND
    • SECTION 5. REQUEST FOR COMMENTS
    • SECTION 6. DRAFTING INFORMATION
  • Rev. Proc. 2007-32
    • SECTION 1. PURPOSE
    • SECTION 2. OVERVIEW
    • SECTION 3. EMPLOYER PARTICIPATION
    • SECTION 4. GAMING INDUSTRY TIP COMPLIANCE AGREEMENTS
    • SECTION 5. DEEMED COMPLIANCE WITH SECTION 6053
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. EFFECT ON OTHER DOCUMENTS
    • SECTION 8. PAPERWORK REDUCTION ACT
    • SECTION 9. DRAFTING AND CONTACT INFORMATION
  • Rev. Proc. 2007-36
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. MODIFICATION OF SECTION 3.24(1) OF REV. PROC. 2006-53
    • SECTION 4. INFLATION ADJUSTED ITEMS FOR HSAs FOR 2008
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. EFFECTIVE DATES
    • SECTION 7. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2007-50
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
  • Announcement 2007-51
  • Announcement 2007-52
• 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