Table of Contents

• Rev. Rul. 2007-58
  • BACKGROUND
  • HOLDING
  • EFFECT ON OTHER REVENUE RULING(S)
  • DRAFTING INFORMATION
• T.D. 9348
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Summary of Comments
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• T.D. 9346
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
    • §48.4081-1T [Removed]
    • §48.4081-3T [Removed]
    • §48.4081-5 [Amended]
  • Drafting Information
• Rev. Rul. 2007-51
  • ISSUES
  • SCOPE
  • FACTS
  • LAW
    • Authority to Make Credits or Refunds
    • Tentative Carryback and Refund Adjustments
  • ANALYSIS
    • Authority to Make Credits
    • Clarification of Prior Guidance
    • Crediting Rules Applied to Situations 1 and 2
  • HOLDINGS
  • EFFECT ON OTHER REVENUE RULINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2007-52
  • ISSUES
  • SCOPE
  • FACTS
  • LAW
    • Authority to Make Credits or Refunds
    • Tentative Carryback and Refund Adjustments
    • Tax Claims in Bankruptcy
  • ANALYSIS
  • CREDITING RULES APPLIED TO SITUATIONS 1 AND 2
  • HOLDINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2007-53
  • TEXT
  • EFFECT ON OTHER REVENUE RULINGS
  • DRAFTING INFORMATION
• T.D. 9355
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.6411-2 [Amended]
  • Drafting Information
• Rev. Rul. 2007-59
  • ISSUES
  • FACTS
  • LAW AND ANALYSIS
  • HOLDINGS
  • DRAFTING INFORMATION