RULES: Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction,
Published: 2008-06-09
Correction
In rule document 081105 beginning on page 19350 in the issue of Wednesday, April 9, 2008 make the following corrections:
1. On page 19357, in the third column, in the first paragraph, in the last line, ``Sec. 601.601(d)(2)(ii)(b)'' should read
``Sec. 601.601(d)(2)(ii)(b)''.
Sec. 1.9372 [Corrected]
2. On page 19373, in Sec.
PROPOSED RULES: Declaratory Judgments; Gift Tax Determinations,
Published: 2008-06-09
This document contains proposed regulations under section 7477
of the Internal Revenue Code (Code) regarding petitions filed with the
United States Tax Court for declaratory judgments as to the valuation
of gifts. Changes to the applicable law were made by section 506(c)(1)
of the Taxpayer Relief Act of 1997 (TRA). The proposed regulations
PROPOSED RULES: Guidance Regarding Foreign Base Company Sales Income; Hearing,
Published: 2008-06-09
This document provides notice of public hearing on proposed
regulations that provide guidance relating to foreign base company
sales income, as defined in section 954(d), in cases in which personal
property sold by a controlled foreign corporation (CFC) is
manufactured, produced, or constructed pursuant to a contract
manufacturing arrangement or
PROPOSED RULES: Qualified Nonpersonal Use Vehicles,
Published: 2008-06-09
This document contains proposed regulations relating to
qualified nonpersonal use vehicles as defined in section 274(i).
Qualified nonpersonal use vehicles are excepted from the substantiation
requirements of section 274(d)(4) that apply to listed property as
defined in section 280F(d)(4). These proposed regulations would add
clearly marked public
NOTICES: Area 7 Taxpayer Advocacy Panel,
Published: 2008-06-09
This is to correct the Federal Register Notice that was posted
on May 27, 2008. The correct date and time for this meeting is
Wednesday, June 25, 2008. An open meeting of the Area 7 committee of
the Taxpayer Advocacy Panel will be conducted via telephone conference
call. The Taxpayer Advocacy Panel (TAP) is soliciting public comments,
ideas, and