Internal Revenue Bulletin:  2008-6 

February 11, 2008 

INCOME TAX


T.D. 9368 T.D. 9368

Final, temporary, and proposed regulations under section 904 of the Code provide transition rules regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d). A public hearing is scheduled for April 22, 2008.

REG-114126-07 REG-114126-07

Final, temporary, and proposed regulations under section 904 of the Code provide transition rules regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d). A public hearing is scheduled for April 22, 2008.

T.D. 9369 T.D. 9369

Temporary and proposed regulations under section 1561 of the Code affect component members of a controlled group of corporations and consolidated groups filing life-nonlife federal income tax returns. The regulations also provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.

REG-104713-07 REG-104713-07

Temporary and proposed regulations under section 1561 of the Code affect component members of a controlled group of corporations and consolidated groups filing life-nonlife federal income tax returns. The regulations also provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.

Notice 2008-20 Notice 2008-20

This notice identifies the components of the Intermediary Transaction Tax Shelter transaction listed and described in Notice 2001-16. The notice also identifies the persons who are treated as participants in an Intermediary Transaction Tax Shelter under regulations section 1.6011-4(c)(3)(i)(A). Notice 2001-16 modified.

Rev. Proc. 2008-13 Rev. Proc. 2008-13

This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are indexed for inflation and must be adjusted annually by referring to the Consumer Price Index.


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