Internal Revenue Bulletin:  2007-40 

October 1, 2007 

ADMINISTRATIVE


Announcement 2007-79 Announcement 2007-79

This document contains corrections to proposed regulations (REG-138707-06, 2007-32 I.R.B. 342) that modify final regulations issued under sections 883(a) and (c) of the Code, relating to income derived by foreign corporations from the international operation of ships or aircraft.

Announcement 2007-83 Announcement 2007-83

This document contains a correction to final and temporary regulations (T.D. 9332, 2007-32 I.R.B. 300) that relate to the exclusion from gross income derived by certain foreign corporations engaged in the international operation of ships or aircraft.


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