Temporary and proposed regulations under section 6707A of the Code provide guidance for taxpayers against whom a penalty is assessed and who may request rescission of the penalty from the Commissioner if the violation is with respect to a reportable transaction other than a listed transaction. Notice 2005-11 superseded.

Temporary and proposed regulations under section 6707A of the Code provide guidance for taxpayers against whom a penalty is assessed and who may request rescission of the penalty from the Commissioner if the violation is with respect to a reportable transaction other than a listed transaction. Notice 2005-11 superseded.

Proposed regulations under section 147 of the Code provide discreet new rules under the public approval requirement for tax-exempt bonds and also update certain provisions in existing regulations relating to the public approval requirement. A public hearing is scheduled for January 26, 2009.

Cost-of-living adjustments for 2009. This procedure sets forth the cost-of-living adjustments to certain items for 2009 as required under various provisions of the Code and Service guidance.