Internal Revenue Bulletin:  2007-49 

December 3, 2007 

ADMINISTRATIVE


Table of Contents

T.D. 9363 T.D. 9363

Final regulations under section 6011 of the Code update and clarify the rules and procedures for filing corporate income tax returns and returns of organizations required to file returns under section 6033 on magnetic media pursuant to section 6011(e). These regulations affect corporations, including S corporations, with assets of $10 million or more that file Form 1120, U.S. Corporation Income Tax Return, or Form 1120S, U.S. Income Tax Return for an S Corporation; exempt organizations with assets of $10 million or more that are required to file returns under section 6033, and private foundations or section 4947(a)(1) trusts that are required to file returns under section 6033.

Notice 2007-96 Notice 2007-96

This notice announces that the Department of the Treasury will change the procedures for making payments from the Presidential Primary Matching Payment Account and will modify the regulations under section 9037 of the Code to reflect the changed procedures. Notice 96-13 superseded.


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