Internal Revenue Bulletin:  2007-47 

November 19, 2007 

ADMINISTRATIVE


Ct. D. 2084 Ct. D. 2084

Abatement; interest accruals; federal income taxes. The Supreme Court holds that the Tax Court provides the exclusive forum for judicial review of failure to abate interest under section 6404(e)(1).

Announcement 2007-109 Announcement 2007-109

This document contains corrections to proposed regulations (REG-107592-00, 2007-44 I.R.B. 908) and withdrawal of proposed regulations (REG-105964-98) providing guidance regarding the treatment of transactions involving obligations between members of a consolidated group and the treatment of transactions involving the provision of insurance between members of a consolidated group. These regulations will affect corporations filing consolidated returns.


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