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Internal Revenue Bulletin:  2007-23 

June 4, 2007 


Announcement 2007-53 Announcement 2007-53

This document contains a correction to proposed regulations (REG-156779-06, 2007-17 I.R.B. 1015) relating to the determination of the amount of taxes paid for purposes of section 901.

Announcement 2007-54 Announcement 2007-54

This document contains corrections to proposed regulations (REG-144859-04, 2007-20 I.R.B. 1245) relating to the treatment of open account debt between S corporations and their shareholders.

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