Internal Revenue Bulletin 2007-47

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Internal Revenue Bulletin: 2007-47
November 19, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Ct. D. 2084
    • T.D. 9361
    • REG-134923-07
  • EXEMPT ORGANIZATIONS
    • Announcement 2007-108
  • EMPLOYMENT TAX
    • Notice 2007-92
  • ADMINISTRATIVE
    • Ct. D. 2084
    • Announcement 2007-109
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9361
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • A. Continuity of Business Enterprise (COBE) Regulations
      • B. Section 1.368-2(k)
      • 1. Distributions
      • 2. Other transfers
      • 3. Transfers of stock to partnerships
      • Special Analyses
    • Availability of IRS Documents
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Ct. D. 2084
    • No. 06-376 (2007) HINCK v. UNITED STATES
      • Syllabus
    • No. 06-376 (2007) HINCK v. UNITED STATES
      • I
      • II
      • III
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-92
    • “Old-Law” Contribution and Benefit Base
      • General
    • Domestic Employee Coverage Threshold
      • General
      • Computation
      • Domestic Employee Coverage Threshold Amount
• Part IV. Items of General Interest
  • REG-134923-07
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Authority
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 300—USER FEES
    • Drafting Information
  • Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Reinstatements, Suspensions, Censures, Disbarments, and Resignations
    • 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
  • Announcement 2007-108
  • Announcement 2007-109
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • § 1.1502-13 (Corrected)
• 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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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin