Internal Revenue Bulletin 2007-36

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Internal Revenue Bulletin: 2007-36
September 4, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2007-57
    • T.D. 9340
    • T.D. 9343
    • T.D. 9344
    • REG-148951-05
    • T.D. 9345
    • REG-101001-05
    • REG-128224-06
    • Notice 2007-72
    • Notice 2007-73
  • EMPLOYEE PLANS
    • T.D. 9340
  • EXEMPT ORGANIZATIONS
    • T.D. 9340
    • Announcement 2007-76
  • ESTATE TAX
    • T.D. 9344
    • REG-148951-05
  • GIFT TAX
    • T.D. 9344
    • REG-148951-05
  • EMPLOYMENT TAX
    • T.D. 9344
    • REG-148951-05
  • SELF-EMPLOYMENT TAX
    • T.D. 9344
    • REG-148951-05
  • EXCISE TAX
    • T.D. 9344
    • REG-148951-05
  • TAX CONVENTIONS
    • Announcement 2007-75
  • ADMINISTRATIVE
    • T.D. 9344
    • REG-148951-05
    • Rev. Proc. 2007-57
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9340
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Applicability Date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.403(d)-1 (Removed)
      • PART 31—EMPLOYMENT TAXES, INCOME TAXES, PENALTIES, PENSIONS, RAILROAD RETIREMENT, REPORTING AND RECORDKEEPING REQUIREMENTS, SOCIAL SECURITY, UNEMPLOYMENT COMPENSATION
      • PART 54—EXCISE TAXES, PENSIONS, REPORTING AND RECORDKEEPING REQUIREMENTS
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • T.D. 9345
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Revisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.367(b)-2 (Amended)
      • §§1.1248-2, 1.1248-3, 1.1248-7 (Amended)
    • Drafting Information
  • Rev. Rul. 2007-57
  • T.D. 9343
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions and Summary of Comments
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.1502-77T (Removed)
    • Drafting Information
  • T.D. 9344
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Effective Date
      • Special Analyses
    • Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
• Part II. Treaties and Tax Legislation
  • Announcement 2007-75
    • COMPETENT AUTHORITY AGREEMENT
      • Chapter I
      • Chapter II
      • Chapter III
      • Chapter IV
      • Chapter V
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-72
    • FACTS
    • TRANSACTION OF INTEREST
      • Effective Date
      • Participation
      • Time for Disclosure
      • Material Advisor Threshold Amount
      • Penalties
    • DRAFTING INFORMATION
  • Notice 2007-73
    • FACTS
    • TRANSACTION OF INTEREST
      • Effective Date
      • Participation
      • Time for Disclosure
      • Material Advisor Threshold Amount
      • Penalties
    • DRAFTING INFORMATION
  • Rev. Proc. 2007-57
    • SECTION 1. PURPOSE
    • SECTION 2. FACTUAL BACKGROUND
    • SECTION 3. LEGAL BACKGROUND
    • SECTION 4. APPLICATION
    • SECTION 5. SCOPE
    • SECTION 6. WAIVER OF LIABILITY UNDER SECTION 3402 AND WAIVER OF OTHER PENALTIES OR ADDITIONS TO TAX
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-101001-05
    • 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 a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-148951-05
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Proposed Effective Date
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • REG-128224-06
    • 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 1—INCOME TAXES
    • 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 2007-76
• 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