INCOME TAX

Rev. Rul. 2007–14, page 747. Obsolete revenue rulings. As part of the Service’s continuing program of reviewing previously published guidance, this ruling publishes a list of rulings and actions relating to decisions of the Tax Court that are obsolete. Rev. Rul. 54–19 obsoleted in part. Rev. Ruls. 55–132, 56–462, 56–518, 57–505, 58–370, 58–500, 69–212, and 71–477 obsoleted.

T.D. 9312, page 736. REG–115403–05, page 767. Temporary and proposed regulations under section 181 of the Code provide rules relating to deductions for the cost of producing film and television productions.

REG–100841–97, page 763. Proposed regulations under section 6159 of the Code govern the acceptance and rejection of installment agreements, the terms of those agreements and when they may be modified or terminated by the Service, and appeal procedures when the Service makes a rejection or termination decision. The principal purpose of this project is to update the regulations

Finding Lists begin on page ii.