Internal Revenue Bulletin 2007-23

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Internal Revenue Bulletin: 2007-23
June 4, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2007-36
    • REG-123365-03
    • Notice 2007-46
    • Rev. Proc. 2007-34
    • Rev. Proc. 2007-35
  • EMPLOYEE PLANS
    • Announcement 2007-55
  • EXEMPT ORGANIZATIONS
    • Announcement 2007-56
  • ADMINISTRATIVE
    • Announcement 2007-53
    • Announcement 2007-54
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2007-36
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-46
    • SECTION 1. PURPOSE.
    • SECTION 2. BACKGROUND.
    • SECTION 3. SCOPE OF NOTICE.
    • SECTION 4. MEANING OF TERMS.
    • SECTION 5. MANUFACTURER’S CERTIFICATION.
    • SECTION 6. TIME AND ADDRESS FOR FILING CERTIFICATION.
    • SECTION 7. PAPERWORK REDUCTION ACT.
    • SECTION 8. DRAFTING INFORMATION.
  • Rev. Proc. 2007-34
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. CALCULATION AND ALLOCATION OF QPAI AND W-2 WAGES AT THE ENTITY LEVEL
    • SECTION 4. REPORTING AND EFFECT ON PARTNERS AND SHAREHOLDERS
    • SECTION 5. DEFINITIONS
    • SECTION 6. EXAMPLE
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2007-35
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. PAPERWORK REDUCTION ACT
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-123365-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Availability of IRS Documents
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2007-53
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
  • Announcement 2007-54
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • §1.1367-2 (Corrected)
      • §1.1367-3 (Corrected)
  • Announcement 2007-55
  • Announcement 2007-56
• 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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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin