Table of Contents

• Notice 2007-43
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. DEFINITIONS AND CROSS REFERENCES TO APPLICABLE REGULATIONS
  • SECTION 5. COMPUTATION OF CREDIT
  • SECTION 6. CONVERTED AND DUAL-USE PROPERTY
  • SECTION 7. EXAMPLES
  • SECTION 8. RECORDKEEPING
  • SECTION 9. EFFECTIVE DATE
  • SECTION 10. DRAFTING INFORMATION
• Notice 2007-44
  • PURPOSE
  • BACKGROUND
  • APPLICATION
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Notice 2007-45
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. INTERIM GUIDANCE
  • SECTION 4. EXCEPTION WHERE FORM 990-T USED SOLELY TO REQUEST TELEPHONE EXCISE TAX REFUND
  • SECTION 5. REQUEST FOR COMMENTS
  • SECTION 6. DRAFTING INFORMATION
• Rev. Proc. 2007-32
  • SECTION 1. PURPOSE
  • SECTION 2. OVERVIEW
  • SECTION 3. EMPLOYER PARTICIPATION
  • SECTION 4. GAMING INDUSTRY TIP COMPLIANCE AGREEMENTS
  • SECTION 5. DEEMED COMPLIANCE WITH SECTION 6053
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • SECTION 8. PAPERWORK REDUCTION ACT
  • SECTION 9. DRAFTING AND CONTACT INFORMATION
• Rev. Proc. 2007-36
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. MODIFICATION OF SECTION 3.24(1) OF REV. PROC. 2006-53
  • SECTION 4. INFLATION ADJUSTED ITEMS FOR HSAs FOR 2008
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATES
  • SECTION 7. DRAFTING INFORMATION