Internal Revenue Bulletin:  2007-34 

August 20, 2007 

EXCISE TAX


T.D. 9334 T.D. 9334

Final, temporary, and proposed regulations under section 4965 of the Code provide guidance relating to the requirement of a return to accompany payment of excise taxes, the time for filing that return, and entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties.

Final, temporary, and proposed regulations under section 4965 of the Code provide guidance relating to the requirement of a return to accompany payment of excise taxes, the time for filing that return, and entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties.

T.D. 9335 T.D. 9335

Temporary regulations under section 6033 of the Code provide rules regarding the form, manner, and timing of disclosure obligations with respect to prohibited tax shelter transactions to which tax-exempt entities are parties. The text of these regulations also serves as the text of the proposed regulations (REG-142039-06; REG-139268-06) in this Bulletin.


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