Skip to content
ChatProjectCodes

Abbreviations›Rev. Rul. 2007-42, 2007-28 I.R.B. 44

INCOME TAX

Internal Revenue Bulletin 2007-31 · 2026-10-03 edition · updated 2026-10-04 · United States

Accounting methods:

Automatic consent to change, Advance Trade Discount

Method (RP 53) 30, 233 Safe harbor method of accounting for rotable spare parts (RP

  1. 29, 110 Accounts and notes receivable, section 1221(a)(4) capital asset

exclusion, hearing (Ann 66) 31, 296 Charitable lead annuity trust (CLAT):

Inter vivos, sample forms (RP 45) 29, 89 Testamentary, sample form (RP 46) 29, 102 Corporations:

Corporate reorganizations, spin offs, distributions under sec tion 355 (RR 42) 28, 44 Real estate investment trust (REIT) distributions subject to

section 897(h)(1) (Notice 55) 27, 13 Section 382 treatment of prepaid income under built-in

gain provisions of section 382(h) (TD 9330) 31, 239 ; (REG–144540–06) 31, 296

2007–31 I.R.B. iv July 30, 2007

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2007-31
Internal Revenue Bulletin 2007-31

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.