Internal Revenue Bulletin: 2007-43
October 22, 2007
Table of Contents
This document contains corrections to 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 proposed regulations (REG-116215-07, 2007-38 I.R.B. 659) that amend existing regulations issued under sections 6104 and 6110 of the Code and clarify rules relating to information that is made available by the IRS for public inspection under section 6104(a) and materials that are made publicly available under section 6110.
This document contains corrections to proposed regulations (REG-148393-06, 2007-39 I.R.B. 714) regarding the tax treatment of payments by qualified plans for medical or accident insurance.
This document cancels a public hearing on proposed regulations (REG-138707-06, 2007-32 I.R.B. 342) relating to income derived by foreign corporations from the international operation of ships or aircraft.
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