ADMINISTRATIVE

Internal Revenue Bulletin 2007-25 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2007–39, page 1446. Addition of section 102(a) to the no-rule rev. proc. This procedure announces that the Service will not issue letter rulings or determination letters on whether a transfer is a gift within the meaning of section 102(a) of the Code. Rev. Proc. 2007–3 amplified.

Announcement 2007–58, page 1448. This document contains corrections to final regulations (T.D. 9319, 2007–18 I.R.B. 1041) regarding the limitations of section 415 of the Code, including updates to the regulations for numerous statutory changes since comprehensive final regulations were last published under section 415.

June 18, 2007 2007–25 I.R.B.

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▸Contents — Internal Revenue Bulletin 2007-25

Internal Revenue Bulletin 2007-25

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