Internal Revenue Bulletin:  2008-52 

December 29, 2008 


Announcement 2008-127 Announcement 2008-127

This document contains a correction to final and temporary regulations (T.D. 9430, 2008-48 I.R.B. 1205) relating to information returns for cancellation of indebtedness by certain entities. The regulations will avoid premature information reporting from certain businesses that are currently required to report and will reduce the number of information returns required to be filed. The regulations will impact certain lenders who are currently required to file information returns under the existing regulations.

Announcement 2008-128 Announcement 2008-128

This document contains a correction to temporary regulations (T.D. 7964, 1984-2 C.B. 263) relating to tax shelter registration. Changes to the applicable tax law were made by the Tax Reform Act of 1984. The regulations affect organizers, sellers, investors, and certain other persons associated with investments that are considered tax shelters.

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