Internal Revenue Bulletin: 2008-42
October 20, 2008
This document contains a correction to final and temporary regulations (T.D. 9417, 2008-37 I.R.B. 693) relating to the averaging of farm and fishing income in computing income tax liability.
This document contains a correction to proposed regulations (REG-161695-04, 2008-37 I.R.B. 699) relating to the averaging of farm and fishing income in computing income tax liability.
This announcement contains clarification to filing procedures for Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, filed electronically. These changes are effective immediately. Announcement 2008-19 superseded.
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