Table of Contents

• Notice 2007-32
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • 30-YEAR TREASURY SECURITIES INTEREST RATE
  • Drafting Information
• Notice 2007-34
  • I. PURPOSE
  • II. BACKGROUND
    • A. Section 409A
    • B. Section 1.61-22 of the Income Tax Regulations
    • C. IRS Notice 2002-8
  • III. APPLICATION OF SECTION 409A TO SPLIT-DOLLAR LIFE INSURANCE ARRANGEMENTS
    • A.Section 409A Grandfathered Benefits
    • 1. In General
    • 2. Determination of Section 409A Grandfathered and Non-Grandfathered Benefits under a Split-Dollar Life Insurance Arrangement
    • B. Arrangements Subject to § 1.61-22
    • C. Arrangements Subject to § 1.7872-15.
    • D. Arrangements Grandfathered under § 1.61-22(j)
    • 1. In General
    • 2. Additional Transition Relief under § 1.61-22(j)
  • IV. CONTINUED APPLICATION OF SECTION 409A
  • V. DRAFTING INFORMATION
• Notice 2007-36
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SPECIFIED PORTIONS OF THE GO ZONE
  • SECTION 4. GO ZONE EXTENSION PROPERTY
  • SECTION 5. ORIGINAL USE REQUIREMENT FOR THE GO ZONE ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • SECTION 7. DRAFTING INFORMATION
• Notice 2007-37
  • Section 1. PURPOSE
  • Section 2. RENEWABLE DIESEL; RENEWABLE DIESEL MIXTURE
  • Section 3. COPRODUCTION
  • Section 4. EFFECTIVE DATE
  • Section 5. DRAFTING INFORMATION
• Rev. Proc. 2007-29
  • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. Nature of Changes
    • Sec. 3. Where To File and How To Contact the IRS Enterprise Computing Center — Martinsburg
    • Sec. 4. Filing Requirements
    • Sec. 5. Due Dates
    • Sec. 6. Processing of Information Returns Electronically
    • Sec. 7. Effect on Paper Documents
    • Sec. 8. State Abbreviations
    • Sec. 9. Definition of Terms
  • Part B. Electronic Filing Specifications
    • Sec. 1. General
    • Sec. 2. Advantages of Filing Electronically
    • Sec. 3. Electronic Filing Approval Procedure
    • Sec. 4. Electronic Submissions
    • Sec. 5. PIN Requirements
    • Sec. 6. Electronic Filing Specifications
    • Sec. 7. Connecting to the FIRE System
  • Part C. Record Format Specifications and Record Layouts
    • Sec. 1. The Trustee “A” Record — General Field Descriptions and Record Layout
    • Sec. 2. The Account Holder “B” Record — General Field Descriptions and Record Layout
    • Sec. 3. The Control Total “C” Record — General Field Descriptions and Record Layout