Internal Revenue Bulletin:  2007-52 

December 26, 2007 

ADMINISTRATIVE


T.D. 9366 T.D. 9366

Temporary and proposed regulations under section 6033 of the Code describe the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F).

REG-104942-07 REG-104942-07

Temporary and proposed regulations under section 6033 of the Code describe the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F).

REG-155669-04 REG-155669-04

Proposed regulations under section 6045 of the Code provide guidance relating to information on the sale or exchange of standing timber for lump-sum payment. The regulations would amend section 1.6045-4(b)(2) by providing that the term “ownership interest” includes any contractual interest in a sale or exchange of standing timber for a lump-sum payment that is fixed and contingent. The regulations would also amend section 1.6045-4(c) to provide that the terms “crops” and “natural resources” do not include standing timber.


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