Table of Contents

• Notice 2007-46
  • SECTION 1. PURPOSE.
  • SECTION 2. BACKGROUND.
  • SECTION 3. SCOPE OF NOTICE.
  • SECTION 4. MEANING OF TERMS.
  • SECTION 5. MANUFACTURER’S CERTIFICATION.
  • SECTION 6. TIME AND ADDRESS FOR FILING CERTIFICATION.
  • SECTION 7. PAPERWORK REDUCTION ACT.
  • SECTION 8. DRAFTING INFORMATION.
• Rev. Proc. 2007-34
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. CALCULATION AND ALLOCATION OF QPAI AND W-2 WAGES AT THE ENTITY LEVEL
  • SECTION 4. REPORTING AND EFFECT ON PARTNERS AND SHAREHOLDERS
  • SECTION 5. DEFINITIONS
  • SECTION 6. EXAMPLE
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. REQUEST FOR COMMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2007-35
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION