Internal Revenue Bulletin 2007-37

From TaxAlmanac

Back to Internal Revenue Bulletin Index.

Note: Red links indicate items which have not yet been imported to TaxAlmanac.
Internal Revenue Bulletin: 2007-37
September 10, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2007-51
    • Rev. Rul. 2007-52
    • Rev. Rul. 2007-53
    • Rev. Rul. 2007-58
    • Rev. Rul. 2007-59
    • T.D. 9355
    • REG-118886-06
    • REG-118719-07
    • Rev. Proc. 2007-58
  • ESTATE TAX
    • T.D. 9348
    • REG-128843-05
  • EXCISE TAX
    • T.D. 9346
  • ADMINISTRATIVE
    • Rev. Rul. 2007-59
    • Notice 2007-74
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2007-58
    • BACKGROUND
    • HOLDING
    • EFFECT ON OTHER REVENUE RULING(S)
    • DRAFTING INFORMATION
  • T.D. 9348
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Summary of Comments
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • T.D. 9346
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
      • §48.4081-1T (Removed)
      • §48.4081-3T (Removed)
      • §48.4081-5 (Amended)
    • Drafting Information
  • Rev. Rul. 2007-51
    • ISSUES
    • SCOPE
    • FACTS
    • LAW
      • Authority to Make Credits or Refunds
      • Tentative Carryback and Refund Adjustments
    • ANALYSIS
      • Authority to Make Credits
      • Clarification of Prior Guidance
      • Crediting Rules Applied to Situations 1 and 2
    • HOLDINGS
    • EFFECT ON OTHER REVENUE RULINGS
    • DRAFTING INFORMATION
  • Rev. Rul. 2007-52
    • ISSUES
    • SCOPE
    • FACTS
    • LAW
      • Authority to Make Credits or Refunds
      • Tentative Carryback and Refund Adjustments
      • Tax Claims in Bankruptcy
    • ANALYSIS
    • CREDITING RULES APPLIED TO SITUATIONS 1 AND 2
    • HOLDINGS
    • DRAFTING INFORMATION
  • Rev. Rul. 2007-53
    • TEXT
    • EFFECT ON OTHER REVENUE RULINGS
    • DRAFTING INFORMATION
  • T.D. 9355
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.6411-2 (Amended)
    • Drafting Information
  • Rev. Rul. 2007-59
    • ISSUES
    • FACTS
    • LAW AND ANALYSIS
    • HOLDINGS
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-74
    • PURPOSE
      • Bankruptcy Effect of Section 7508A Relief and Section 6081 Extension
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2007-58
    • SECTION 1. PURPOSE
    • SECTION 2. CHANGES
    • SECTION 3. APPLICATION-ESTIMATED TAXES
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-128843-05
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
    • Drafting Information
  • REG-118886-06
    • 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-118719-07
    • 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 TAX
    • 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
• 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
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin