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Internal Revenue Bulletin:  2007-41 

October 9, 2007 


Rev. Proc. 2007-62 Rev. Proc. 2007-62

This procedure supplements Rev. Proc. 2003-43 and Rev. Proc. 2004-48 and provides an additional simplified method for certain eligible entities to request relief for late S corporation elections and late entity classification elections. Rev. Procs. 2003-43 and 2004-48 supplemented.

Announcement 2007-84 Announcement 2007-84

This document contains corrections to final and temporary regulations (T.D. 9332, 2007-32 I.R.B. 300) that relate to the exclusion from gross income of income derived by certain foreign corporations engaged in the international operation of ships or aircraft.

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