Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2007-18 

April 30, 2007 

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Table of Contents

  • Rev. Rul. 2007-28
    • ISSUE
    • LAW AND ANALYSIS
      • Section 274(h)(3)(A)
      • The Compact of Free Association Act of 1985
      • The Compact of Free Association Between the United States and the Republic of Palau
      • Section 274(h)(6)
    • HOLDING
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • T.D. 9319
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Effective Dates
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §§1.415-1 through 1.415-10 [Removed]
      • PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
      • §11.415(c)(4)-1 [Removed]
    • Drafting Information
  • Rev. Rul. 2007-27
    • DRAFTING INFORMATION
  • T.D. 9322
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
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