Internal Revenue Bulletin 2007-27

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Internal Revenue Bulletin: 2007-27
July 2, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9328
    • Notice 2007-54
    • Notice 2007-55
    • Notice 2007-56
    • Rev. Proc. 2007-42
    • Rev. Proc. 2007-43
  • ESTATE TAX
    • Notice 2007-54
  • GIFT TAX
    • Notice 2007-54
  • EMPLOYMENT TAX
    • Notice 2007-54
    • Rev. Proc. 2007-42
    • Rev. Proc. 2007-43
  • EXCISE TAX
    • Notice 2007-54
  • ADMINISTRATIVE
    • Notice 2007-54
    • Notice 2007-56
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9328
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions and Summary of Contents
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.475(e)-1 (Redesignated as §1.475(g)-1)
      • PART 602 - OMB CONTROL NUMBERS UNDER PAPERWORK REDUCTION ACT
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-54
    • SCOPE
    • BACKGROUND
    • PENALTY UNDER SECTION 6694
    • TRANSITIONAL RELIEF
    • EFFECTIVE DATE
    • CONTACT INFORMATION
  • Notice 2007-55
    • PURPOSE
    • TRANSACTIONS AT ISSUE
    • BACKGROUND
    • TREATMENT OF DISTRIBUTIONS UNDER SECTION 897(h)(1)
      • 1. Distributions During the Life of the REIT
      • 2. Liquidating Distributions
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Notice 2007-56
  • Rev. Proc. 2007-42
    • • Section 1 - Purpose
      • Section 2 - What’s New
      • Section 3 - General Requirements for Reproducing IRS Official Form 941 and Schedule B (Form 941)
      • Section 4 - Reproducing Form 941 and Schedule B (Form 941) for Software-Generated Paper Forms
      • Section 5 - OMB Requirements for Substitute Forms
      • Section 6 - Reproducible Copies of Forms
      • Section 7 - Effect on Other Documents
      • Section 8 - Exhibits
  • Rev. Proc. 2007-43
    • Part A. General
      • Section 1. Purpose
      • Section 2. What’s New
      • Section 3. General Rules for Paper Forms W-2 and W-3
      • Section 4. General Rules for Filing Forms W-2 (Copy A) Electronically
    • Part B. Specifications for Substitute Forms W-2 and W-3
      • Section 1A. Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA
      • Section 1B. Specifications for Laser-Printed Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA
      • Section 2. Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2)
    • Part C. Additional Instructions
      • Section 1. Additional Instructions for Form Printers
      • Section 2. Instructions for Employers
      • Section 3. OMB Requirements for Both Red-Ink and Laser-Printed Substitute Forms
      • Section 4. Reproducible Copies of Forms
      • Section 5. Effect on Other Documents
      • List of Exhibits
• 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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