Internal Revenue Bulletin: 2007-42
October 15, 2007
Table of Contents
This notice allows Electronic Return Originators (EROs) to sign the following forms by rubber stamp, mechanical device (such as signature pen), or computer software program: Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return; Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350; and Form 8879, IRS e-file Signature Authorization.
This procedure provides optional rules for deeming substantiated the amount of certain business expenses of traveling away from home reimbursed to an employee or deductible by an employee or self-employed individual. Rev. Proc. 2006-41 superseded.
This procedure modifies a scope provision and one of the terms and conditions under which the Service grants approval of requests by corporations for changes in annual accounting periods filed under Rev. Proc. 2006-45, 2006-45 I.R.B. 851. Rev. Proc. 2006-45 modified and clarified.
This document provides a change of location for a public hearing on proposed regulations (REG-142695-05, 2007-39 I.R.B. 681) providing guidance on cafeteria plans under section 125 of the Code.
This document provides a change of location for a public hearing on proposed regulations (REG-128224-06, 2007-36 I.R.B. 551) providing guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Code.
This document contains corrections to final and temporary regulations (T.D. 9344, 2007-36 I.R.B. 535) relating to the discharge of liens under sections 7425 and 6343 of the Code.
This document contains corrections to proposed regulations by cross-reference to temporary regulations (REG-148951-05, 2007-36 I.R.B. 550) relating to the discharge of liens under sections 7425 and 6343 of the Code.
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