Internal Revenue Bulletin: 2007-9 |
February 26, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-18
- Notice 2007-20
- Notice 2007-21
- Rev. Proc. 2007-21
- Part IV. Items of General Interest
- REG-159444-04
- Announcement 2007-18
- Section 1. Background
- Section 2. Scope of Program
- Section 3. Eligibility Requirements
- Section 4. Terms of Participation in the Program
- A. Notice to the IRS of Intent to Participate
- B. Notices to Affected Employees and IRS
- i. Notice to Affected Employees of Intent to Participate
- ii. Second Notice to IRS
- C. Employer’s Further Submission of Information and Payment to the IRS
- i. Information
- ii. Remittance of All § 409A Taxes Due
- a. Remittance of Taxes
- b. Calculation of the 20% tax
- c. Calculation of the Interest Tax
- d. Additional Amount Due for Taxes Remitted After April 17, 2007
- iii. Section 409A Tax Payments Constitute Compensation to the Employee
- iv. Further Representations by the Employer
- D. Notice to Affected Employees of the Employer’s Further Submission
- Section 5. Scope of Relief
- Section 6. Procedures for Submission of Notices and Further Submissions to the IRS
- Announcement 2007-21
- Announcement 2007-22
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Need for Correction
- Correction of Publication
- PART 1—INCOME TAXES
- § 1.199-1 [Corrected]
- § 1.199-1 Income attributable to domestic production activities.
- § 1.199-2 [Corrected]
- § 1.199-2 Wage limitation.
- § 1.199-3 [Corrected]
- § 1.199-3 Domestic production gross receipts.
- § 1.199-4 [Corrected]
- § 1.199-4 Costs allocable to domestic production gross receipts.
- § 1.199-6 [Corrected]
- § 1.199-6 Agricultural and horticultural cooperatives.
- § 1.199-7 [Corrected]
- § 1.199-7 Expanded affiliated groups.
- § 1.199-8 [Corrected]
- § 1.199-8 Other rules.
- § 1.199-9 [Corrected]
- § 1.199-9 Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005.
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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