Internal Revenue Bulletin: 2008-23
June 9, 2008
Electronic filing; 2008 form specifications. This procedure contains updates and changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically (revised 5-2008). Rev. Proc. 2007-51 superseded.
This procedure modifies Rev. Proc. 2006-9, 2006-1 C.B. 278, which informs taxpayers how to secure an advance pricing agreement (APA) from the APA Program within the Office of Associate Chief Counsel (International). The procedure modifies Rev. Proc. 2006-9 to describe further the types of issues that may be resolved in the APA process. Rev. Proc. 2006-9 modified.
This document contains corrections to proposed regulations (REG-143397-05, 2007-41 I.R.B. 790) relating to rules on the application of sections 704(c)(1)(B) and 737 of the Code to distributions of property after two partnerships engage in an assets-over merger.
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