Internal Revenue Bulletin 2007-40

From TaxAlmanac

Back to Internal Revenue Bulletin Index.

Note: Red links indicate items which have not yet been imported to TaxAlmanac.
Internal Revenue Bulletin: 2007-40
October 1, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9353
    • Notice 2007-70
    • Notice 2007-76
    • Notice 2007-77
    • Rev. Proc. 2007-59
    • Rev. Proc. 2007-61
  • EXEMPT ORGANIZATIONS
    • Notice 2007-70
    • Announcement 2007-82
    • Announcement 2007-87
  • EMPLOYMENT TAX
    • Notice 2007-76
  • ADMINISTRATIVE
    • Announcement 2007-79
    • Announcement 2007-83
• Preface
  • The IRS Mission
  • Introduction
  • Actions Relating to Decisions of the Tax Court
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9353
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Summary of Comments and Explanation of Revisions
      • Effective/Applicability Date
      • Effect on Other Documents
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-70
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. WHERE TO FILE A FORM 1098-C, CONTRIBUTIONS OF MOTOR VEHICLES, BOATS, AND AIRPLANES
    • SECTION 4. DRAFTING INFORMATION
  • Notice 2007-76
  • Notice 2007-77
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. TABLE OF ADJUSTED LIMITATIONS FOR 2007
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Rev. Proc. 2007-59
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. DEFINITIONS
    • SECTION 4. APPLICATION
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. REQUEST FOR COMMENTS
    • SECTION 7. DRAFTING INFORMATION
  • Rev. Proc. 2007-61
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. SAFE HARBOR
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. REQUEST FOR COMMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2007-79
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
  • Announcement 2007-82
  • Announcement 2007-83
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1 — INCOME TAXES
      • § 1.883-1 Exclusion of income from the international operation of ships or aircraft.
  • Announcement 2007-87
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Public Charities versus Private Foundations
      • Supporting Organizations
      • Relationship Test
      • Qualification Requirements for Type III Supporting Organizations Prior to Enactment of the Pension Protection Act
      • PPA Amendments to Qualification Requirements for Type III Supporting Organizations
      • Explanation of Provisions
      • Summary of Proposed Criteria for Qualifying as a Type III Supporting Organization
      • Definition of Functionally Integrated Type III Supporting Organization and the Applicability of Private Operating Foundation Rules
      • Description of the Proposed Functionally Integrated Test
      • Payout Requirement for Type III Supporting Organizations that are not Functionally Integrated
      • Description of the Proposed Payout Rule
      • Responsiveness Test
      • Responsiveness Test for Charitable Trusts
      • Requirement to Provide Supported Organizations with Information Regarding Responsiveness
      • Consequences for Failing to Satisfy the Proposed Tests
      • Transitional Issues
      • Proposed Effective Date
      • Request for Comments
      • Drafting Information
• 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