Internal Revenue Bulletin:  2008-42 

October 20, 2008 

ADMINISTRATIVE


Announcement 2008-91 Announcement 2008-91

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.

Announcement 2008-92 Announcement 2008-92

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.

Announcement 2008-95 Announcement 2008-95

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 Announcement 2008-19 superseded.


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