Table of Contents

• Rev. Rul. 2007-46
  • DRAFTING INFORMATION
• Rev. Rul. 2007-47
  • ISSUE
  • FACTS
  • LAW
  • ANALYSIS
  • HOLDING
  • EFFECT ON OTHER DOCUMENTS
  • REQUEST FOR COMMENTS
  • DRAFTING INFORMATION
• Rev. Rul. 2007-48
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
    • Income Tax Treatment
    • Employment Tax Treatment
  • HOLDING
  • EFFECT ON OTHER REVENUE RULING
  • DRAFTING INFORMATION