Table of Contents

• Notice 2007-79
  • SECTION I. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. REQUIREMENTS FOR USE OF ALTERNATIVE METHODS OF SIGNING
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. DRAFTING INFORMATION
• Rev. Proc. 2007-63
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND AND CHANGES
  • SECTION 3. DEFINITIONS
  • SECTION 4. PER DIEM SUBSTANTIATION METHOD
  • SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
  • SECTION 6. LIMITATIONS AND SPECIAL RULES
  • SECTION 7. APPLICATION
  • SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
  • SECTION 9. EFFECTIVE DATE
  • SECTION 10. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2007-64
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. MODIFICATIONS
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATE
  • DRAFTING INFORMATION