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