Table of Contents

• REG-116215-07
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Amendments to the Regulations
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information
• Announcement 2007-77
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • §1.199-3 [Corrected]
    • §1.199-7 [Corrected]
• Announcement 2007-78
  • ACTION:
  • AGENCY:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Part 1—INCOME TAXES
    • §1.409A-1 [Corrected]
    • §1.409A-1 Definitions and covered plans.
    • §1.409A-2 [Corrected]
    • §1.409A-2 Deferral elections.
    • §1.409A-3 [Corrected]
    • §1.409A-3 Permissible payments.
    • §1.409A-6 [Corrected]
    • §1.409A-6 Application of section 409A and effective dates.
• Announcement 2007-80
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • §1.382-7T Built-in gains and losses (temporary).
• Announcement 2007-81
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION: