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Internal Revenue Bulletin:  2008-46 

November 17, 2008 


T.D. 9426 T.D. 9426

Final regulations under section 7804 of the Code amend 26 CFR 801 to clarify when quantity measures, which are not tax enforcement results, may be used in measuring organizational and employee performance.

Announcement 2008-108 Announcement 2008-108

This document provides notice of a public hearing on proposed regulations (REG-115457-08, 2008-33 I.R.B. 390) by cross-reference to temporary regulations relating to the simplification of procedures for automatic extensions of time to file certain returns. These simplified procedures are aimed at reducing overall taxpayer burden. The public hearing is scheduled for January 13, 2009.

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