Internal Revenue Bulletin 2007-34

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Internal Revenue Bulletin: 2007-34
August 20, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • REG-149036-04
    • Notice 2007-64
    • Notice 2007-65
  • EMPLOYEE PLANS
    • T.D. 9334
    • REG-142039-06
    • T.D. 9335
  • EXEMPT ORGANIZATIONS
    • T.D. 9334
    • REG-142039-06
    • T.D. 9335
    • Announcement 2007-73
  • EXCISE TAX
    • T.D. 9334
    • REG-142039-06
    • T.D. 9335
  • ADMINISTRATIVE
    • REG-149036-04
    • Notice 2007-66
    • Rev. Proc. 2007-56
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9335
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Effective Date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • T.D. 9334
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
      • PART 54—PENSION EXCISE TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-64
    • DRAFTING INFORMATION
  • Notice 2007-65
  • Notice 2007-66
    • I. PURPOSE
    • II. BACKGROUND
    • III. AFFECTED PROJECTS
    • IV. RELIEF PROVIDED
    • V. DRAFTING INFORMATION
  • Rev. Proc. 2007-56
    • SECTION 1. PURPOSE AND NATURE OF CHANGES
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. ACCOUNTING METHODS AND PERIODS
    • SECTION 6. BUSINESS AND INDIVIDUAL TAX ISSUES
    • SECTION 7. CORPORATE ISSUES
    • SECTION 8. EMPLOYEE BENEFIT ISSUES
    • SECTION 9. ESTATE, GIFT AND TRUST ISSUES
    • SECTION 10. EXEMPT ORGANIZATION ISSUES
    • SECTION 11. EXCISE TAX ISSUES
    • SECTION 12. INTERNATIONAL ISSUES
    • SECTION 13. PARTNERSHIP AND S CORPORATION ISSUES
    • SECTION 14. PROCEDURE & ADMINISTRATION ISSUES
    • SECTION 15. TAX CREDIT ISSUES
    • SECTION 16. TAX-EXEMPT BOND ISSUES
    • SECTION 17. SPECIAL RULES FOR SECTION 1031 LIKE-KIND EXCHANGE TRANSACTIONS
    • SECTION 18. INQUIRIES
    • SECTION 19. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 20. EFFECTIVE DATE
    • SECTION 21. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-149036-04
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 301 PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • REG-142039-06; REG-139268-06
    • 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
      • PART 53— FOUNDATION AND SIMILAR EXCISE TAXES
      • PART 54—EXCISE TAXES, PENSIONS, REPORTING AND RECORDKEEPING REQUIREMENTS
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • Announcement 2007-72
    • Reinstatement To Practice Before the Internal Revenue Service
    • Consent Suspensions From Practice Before the Internal Revenue Service
    • Expedited Suspensions From Practice Before the Internal Revenue Service
    • Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
    • Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
    • Censure Issued by Consent
    • Resignations of Enrolled Agents
  • Announcement 2007-73
• 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