ADMINISTRATIVE

Internal Revenue Bulletin 2007-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2007–53, page 1383. This document contains a correction to proposed regulations (REG–156779–06, 2007–17 I.R.B. 1015) relating to the determination of the amount of taxes paid for purposes of section 901.

Announcement 2007–54, page 1383. This document contains corrections to proposed regulations (REG–144859–04, 2007–20 I.R.B. 1245) relating to the treatment of open account debt between S corporations and their shareholders.

June 4, 2007 2007–23 I.R.B.

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▸Contents — Internal Revenue Bulletin 2007-23

Internal Revenue Bulletin 2007-23

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