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Internal Revenue Bulletin:  2007-50 

December 10, 2007 


Table of Contents

Announcement 2007-112 Announcement 2007-112

This announcement revises Revenue Procedure 2007-65, 2007-45 I.R.B. 967, by adding the following language to Section 3: “The requirements set forth in this revenue procedure that must be satisfied in order to qualify for the Safe Harbor, however, are not intended to provide substantive rules and are not to be used as audit guidelines,” and replacing “will not challenge” with “will respect” in Section 6.

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