Internal Revenue Bulletin:  2008-43 

October 27, 2008 

ADMINISTRATIVE


Notice 2008-92 Notice 2008-92

Insurance-dedicated money market funds. This notice provides guidance that an insurance-dedicated money market fund’s participation in Treasury’s Temporary Guarantee Program for Money Market Funds won’t result in a violation of the section 817(h) diversification requirements in the case of a segregated asset account that invests in the insurance-dedicated money market fund.

Announcement 2008-96 Announcement 2008-96

This document cancels a public hearing on proposed regulations (REG-143453-05, 2008-32 I.R.B. 310) under section 179B of the Code relating to the deduction of qualified capital costs paid or incurred by a small business refiner to comply with the highway diesel fuel sulfur control requirements of the Environmental Protection Agency.

Announcement 2008-102 Announcement 2008-102

This document provides notice of a public hearing on October 30, 2008, on proposed regulations (REG-103146-08, 2008-37 I.R.B. 701) relating to the return and information statement requirements under section 6039 of the Code. The regulations reflect changes to section 6039 made by section 403 of the Tax Relief and Health Care Act of 2006. The regulations affect corporations that issue statutory stock options and provide guidance to assist corporations in complying with the return and information statement requirements under section 6039.


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