Internal Revenue Bulletin:  2008-17 

April 28, 2008 

ADMINISTRATIVE


T.D. 9388 T.D. 9388

Final, temporary, and proposed regulations under section 7701 of the Code add an entity to the list of foreign business entities that are always classified as corporations. This entity is not eligible to check the box to change its classification.

REG-143468-07 REG-143468-07

Final, temporary, and proposed regulations under section 7701 of the Code add an entity to the list of foreign business entities that are always classified as corporations. This entity is not eligible to check the box to change its classification.

Announcement 2008-34 Announcement 2008-34

This document provides notice of a public hearing on proposed regulations (REG-133300-07, 2007-49 I.R.B. 1140) under sections 401(k), 401(m), 402(c), 411(a), 414(w), and 4979(f) of the Code relating to automatic contribution arrangements. The regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of eligible plans that include an automatic contribution arrangement under sections 401(k)(13), 401(m)(12), or 414(w). A public hearing is scheduled for May 19, 2008.

Announcement 2008-35 Announcement 2008-35

This document contains a correction to final regulations (T.D. 9386, 2008-16 I.R.B. 788) concerning the availability and character of a loss deduction under section 165 of the Code for losses sustained from abandoned stock or other securities.

Announcement 2008-38 Announcement 2008-38

This document contains a correction to final regulations (T.D. 8697, 1997-1 C.B. 215) that classify certain business organizations under an elective regime.


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