Internal Revenue Bulletin: 2007-14
April 2, 2007
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Table of Contents
Rev. Rul. 2007-19
PURPOSE
ISSUE
FACTS
LAW AND ANALYSIS
HOLDING
CIVIL AND CRIMINAL PENALTIES
DRAFTING INFORMATION
T.D. 9314
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Summary of Comments and Explanation of Provisions
Effective Date
Special Analyses
Adoption of Amendments to the Regulations
PART 1—INCOME TAXES
§§1.168(a)-1T and 1.168(b)-1T [Removed]
§1.168(d)-1T [Removed]
§1.168(i)-0T [Removed]
§1.168(i)-1T [Removed]
§1.168(i)-5T [Removed]
§1.168(i)-6T [Removed]
Drafting Information
Rev. Rul. 2007-20
PURPOSE
ISSUE
FACTS
LAW AND ANALYSIS
HOLDING(S)
CIVIL AND CRIMINAL PENALTIES
DRAFTING INFORMATION
Rev. Rul. 2007-21
PURPOSE
ISSUE
FACTS
LAW AND ANALYSIS
HOLDING
CIVIL AND CRIMINAL PENALTIES
DRAFTING INFORMATION
Rev. Rul. 2007-22
PURPOSE
ISSUES
FACTS
LAW AND ANALYSIS
1. Citizenship
2. Definition of Person
HOLDING
CIVIL AND CRIMINAL PENALTIES
DRAFTING INFORMATION
More Internal Revenue Bulletins