Internal Revenue Bulletin 2007-26

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Internal Revenue Bulletin: 2007-26
June 25, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2007-39
    • REG-143797-06
    • Notice 2007-52
    • Notice 2007-53
    • Rev. Proc. 2007-40
    • Rev. Proc. 2007-41
  • EMPLOYEE PLANS
    • Notice 2007-51
  • EXEMPT ORGANIZATIONS
    • Rev. Proc. 2007-40
    • Announcement 2007-60
  • EMPLOYMENT TAX
    • Rev. Proc. 2007-40
  • EXCISE TAX
    • Rev. Proc. 2007-40
  • ADMINISTRATIVE
    • Rev. Proc. 2007-40
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2007-39
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-51
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • 30-YEAR TREASURY SECURITIES INTEREST RATE
    • Drafting Information
  • Notice 2007-52
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND CHANGES
    • SECTION 3. DEFINITIONS
    • SECTION 4. QUALIFYING ADVANCED COAL PROJECT PROGRAM
    • SECTION 5. APPLICATIONS FOR CERTIFICATIONS
    • SECTION 6. ISSUANCE OF CERTIFICATION
    • SECTION 7. OTHER REQUIREMENTS
    • SECTION 8. REVIEW AND REDISTRIBUTION
    • SECTION 9. QUALIFIED PROGRESS EXPENDITURES
    • SECTION 10. DISCLOSURE OF INFORMATION
    • SECTION 11. EFFECT ON OTHER DOCUMENTS
    • SECTION 12. EFFECTIVE DATE
    • SECTION 13. PAPERWORK REDUCTION ACT
    • SECTION 14. DRAFTING INFORMATION
  • Notice 2007-53
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND CHANGES
    • SECTION 3. DEFINITIONS
    • SECTION 4. QUALIFYING GASIFICATION PROJECT PROGRAM
    • SECTION 5. APPLICATIONS FOR CERTIFICATIONS
    • SECTION 6. OTHER REQUIREMENTS
    • SECTION 7. REVIEW AND REDISTRIBUTION
    • SECTION 8. QUALIFIED PROGRESS EXPENDITURES
    • SECTION 9. DISCLOSURE OF INFORMATION
    • SECTION 10. EFFECT ON OTHER DOCUMENTS
    • SECTION 11. EFFECTIVE DATE
    • SECTION 12. PAPERWORK REDUCTION ACT
    • SECTION 13. DRAFTING INFORMATION
  • Rev. Proc. 2007-40
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND CHANGES
    • SECTION 3. DEFINITIONS
    • SECTION 4. ACCEPTANCE TO PARTICIPATE IN THE IRS e-file PROGRAM
    • SECTION 5. RESPONSIBILITIES OF AN AUTHORIZED IRS e-file PROVIDER
    • SECTION 6. PENALTIES
    • SECTION 7. MONITORING AND SANCTIONING AN AUTHORIZED IRS e-file PROVIDER
    • SECTION 8. ADMINISTRATIVE REVIEW PROCESS
    • SECTION 9. DENIAL OF APPLICATION OR REVOCATION OF AN AUTHORIZED IRS e-file PROVIDER’S PARTICIPATION IN IRS e-file DUE TO COURT INJUNCTION OR OTHER LEGAL ACTION
    • SECTION 10. PILOT PROGRAMS
    • SECTION 11. EFFECT ON OTHER DOCUMENTS
    • SECTION 12. EFFECTIVE DATE
    • SECTION 13. INTERNAL REVENUE SERVICE OFFICE CONTACT
    • SECTION 14. DRAFTING INFORMATION
  • Rev. Proc. 2007-41
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. ELIGIBLE POSITIONS FOR SAFE HARBOR
    • SECTION 5. EXAMPLES
    • SECTION 6. EFFECTIVE DATES
    • SECTION 7. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-143797-06
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendment to the Regulations
      • PART 54—PENSION EXCISE TAXES
    • Drafting Information
  • Announcement 2007-60
• 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin