Table of Contents

• Notice 2007-64
  • DRAFTING INFORMATION
• Notice 2007-65
• Notice 2007-66
  • I. PURPOSE
  • II. BACKGROUND
  • III. AFFECTED PROJECTS
  • IV. RELIEF PROVIDED
  • V. DRAFTING INFORMATION
• Rev. Proc. 2007-56
  • SECTION 1. PURPOSE AND NATURE OF CHANGES
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. ACCOUNTING METHODS AND PERIODS
  • SECTION 6. BUSINESS AND INDIVIDUAL TAX ISSUES
  • SECTION 7. CORPORATE ISSUES
  • SECTION 8. EMPLOYEE BENEFIT ISSUES
  • SECTION 9. ESTATE, GIFT AND TRUST ISSUES
  • SECTION 10. EXEMPT ORGANIZATION ISSUES
  • SECTION 11. EXCISE TAX ISSUES
  • SECTION 12. INTERNATIONAL ISSUES
  • SECTION 13. PARTNERSHIP AND S CORPORATION ISSUES
  • SECTION 14. PROCEDURE & ADMINISTRATION ISSUES
  • SECTION 15. TAX CREDIT ISSUES
  • SECTION 16. TAX-EXEMPT BOND ISSUES
  • SECTION 17. SPECIAL RULES FOR SECTION 1031 LIKE-KIND EXCHANGE TRANSACTIONS
  • SECTION 18. INQUIRIES
  • SECTION 19. EFFECT ON OTHER REVENUE PROCEDURES
  • SECTION 20. EFFECTIVE DATE
  • SECTION 21. DRAFTING INFORMATION