Internal Revenue Bulletin:  2008-34 

August 25, 2008 

INCOME TAX


T.D. 9411 T.D. 9411

Final, temporary, and proposed regulations under sections 195, 248, and 709 of the Code provide guidance for making elections to amortize expenses.

REG-164965-04 REG-164965-04

Final, temporary, and proposed regulations under sections 195, 248, and 709 of the Code provide guidance for making elections to amortize expenses.

T.D. 9413 T.D. 9413

Final regulations under section 468B of the Code provide rules relating to the taxation of the income earned on escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property. The regulations also provide rules under section 7872 regarding below-market loans to facilitators of these exchanges.

REG-142040-07 REG-142040-07

Proposed regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute.

Notice 2008-68 Notice 2008-68

This notice provides guidance relating to the energy credit under section 48 of the Code for fuel cells (fuel cell credit) and microturbines (microturbine credit).


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