Internal Revenue Bulletin:  2008-37 

September 15, 2008 

INCOME TAX


T.D. 9412 T.D. 9412

Temporary and proposed regulations under section 179C of the Code provide guidance on making an election to deduct 50 percent of the costs of certain refineries and guidance related to the associated reporting requirements. A public hearing on the proposed regulations is scheduled for November 20, 2008.

REG-146895-05 REG-146895-05

Temporary and proposed regulations under section 179C of the Code provide guidance on making an election to deduct 50 percent of the costs of certain refineries and guidance related to the associated reporting requirements. A public hearing on the proposed regulations is scheduled for November 20, 2008.

T.D. 9417 T.D. 9417

Final, temporary, and proposed regulations under section 1301 of the Code provide rules under the American Jobs Creation Act of 2004 relating to the averaging of farm and fishing income.

REG-161695-04 REG-161695-04

Final, temporary, and proposed regulations under section 1301 of the Code provide rules under the American Jobs Creation Act of 2004 relating to the averaging of farm and fishing income.

REG-103146-08 REG-103146-08

Proposed regulations provide guidance under section 6039 of the Code, which requires corporations to file an information return with the IRS and furnish a written statement to each employee regarding: (i) the corporation's transfer of stock pursuant to the employee's exercise of an incentive stock option described in section 422(b); and (ii) transfers of stock by the employee where the stock was acquired pursuant to the exercise of an option described in section 423(c). The time and manner for filing a return and furnishing statements to employees, as well as the information to be contained in the return and furnished to employees, are addressed in these proposed regulations.


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