Internal Revenue Bulletin:  2007-45 

November 5, 2007 

INCOME TAX


Rev. Rul. 2007-64 Rev. Rul. 2007-64

2007 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2007, is published as required by section 995(f) of the Code.

Rev. Rul. 2007-66 Rev. Rul. 2007-66

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for November 2007.

Rev. Proc. 2007-65 Rev. Proc. 2007-65

This procedure under sections 704(b) and 45 of the Code provides the necessary requirements for partnerships to meet a safe harbor in allocating wind energy production tax credits.

Rev. Proc. 2007-66 Rev. Proc. 2007-66

Cost-of-living adjustments for 2008. This procedure sets forth the cost-of-living adjustments to certain items for 2008 as required under various provisions of the Code and Service guidance. Rev. Procs. 90-12 and 2002-41 modified.


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