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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