Internal Revenue Bulletin 2007-49

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Internal Revenue Bulletin: 2007-49
December 3, 2007

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2007-69
    • Notice 2007-95
    • Rev. Proc. 2007-68
    • Rev. Proc. 2007-69
  • EMPLOYEE PLANS
    • REG-133300-07
  • EXEMPT ORGANIZATIONS
    • Announcement 2007-111
  • EXCISE TAX
    • Notice 2007-97
  • ADMINISTRATIVE
    • T.D. 9363
    • Notice 2007-96
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2007-69
    • ISSUES
    • FACTS
    • LAW AND ANALYSIS
    • HOLDINGS
    • EFFECT ON OTHER REVENUE RULINGS
    • DRAFTING INFORMATION
  • T.D. 9363
    • 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
      • §1.6011-5T (Removed)
      • §1.6033-4T (Removed)
      • §1.6037-2T (Removed)
      • PART 301—PROCEDURE AND ADMINISTRATION
      • §301.6011-5T (Removed)
      • §301.6033-4T (Removed)
      • §301.6037-2T (Removed)
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2007-95
    • PURPOSE
    • BACKGROUND
    • DISCUSSION
  • Notice 2007-96
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Notice 2007-97
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. DEFINITION
    • SECTION 4. EFFECT OF EXPECTED TECHNICAL CORRECTION
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
  • Rev. Proc. 2007-68
    • Part 1 Introduction to Substitute Forms
      • Section 1.1 - Overview of Revenue Procedure 2007-68
      • Section 1.2 - IRS Contacts
      • Section 1.3 - What's New
      • Section 1.4 - Definitions
      • Section 1.5 - Agreement
    • Part 2 General Guidelines for Submissions and Approvals
      • Section 2.1 - General Specifications for Approval
      • Section 2.2 - Highlights of Permitted Changes and Requirements
      • Section 2.3 - Vouchers
      • Section 2.4 - Restrictions on Changes
      • Section 2.5 - Guidelines for Obtaining IRS Approval
      • Section 2.6 - Office of Management and Budget (OMB) Requirements for All Substitute Forms
    • Part 3 Physical Aspects and Requirements
      • Section 3.1 - General Guidelines for Substitute Forms
      • Section 3.2 - Paper
      • Section 3.3 - Printing
      • Section 3.4 - Margins
      • Section 3.5 - Examples of Approved Formats
      • Section 3.6 - Miscellaneous Information for Substitute Forms
    • Part 4 Additional Resources
      • Section 4.1 - Guidance From Other Revenue Procedures
      • Section 4.2 - Electronic Tax Products
      • Section 4.3 - Federal Tax Forms on CD
    • Part 5 Requirements for Specific Tax Returns
      • Section 5.1 - Tax Returns (Forms 1040, 1040A, 1120, etc.)
      • Section 5.2 - Changes Permitted to Graphics (Forms 1040A and 1040)
      • Section 5.3 - Changes Permitted to Form 1040A Graphics
      • Section 5.4 - Changes Permitted to Form 1040 Graphics
    • Part 6 Format and Content of Substitute Returns
      • Section 6.1 - Acceptable Formats for Substitute Forms and Schedules
      • Section 6.2 - Additional Instructions for All Forms
    • Part 7 Miscellaneous Forms and Programs
      • Section 7.1 - Specifications for Substitute Schedules K-1
      • Section 7.2 - Procedures for Printing IRS Envelopes
      • Section 7.3 - Guidelines for Substitute Forms 8655
    • Part 8 Alternative Methods of Filing
      • Section 8.1 - Forms for Electronically Filed Returns
      • Section 8.2 - Effect on Other Documents
  • Rev. Proc. 2007-69
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND DEFINITIONS
    • SECTION 3. SCOPE
    • SECTION 4. PROCEDURE FOR OBTAINING CERTIFICATION
    • SECTION 5. EFFECT OF CERTIFICATION
    • SECTION 6. EFFECTIVE DATE AND TRANSITION RULE
    • SECTION 7. PAPERWORK REDUCTION ACT
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-133300-07
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Effective Date
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • Part 1—INCOME TAXES
      • PART 54—EXCISE TAXES. PENSIONS, REPORTING AND RECORDKEEPING REQUIREMENTS
    • Drafting Information
  • Announcement 2007-111
• 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