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

INCOME TAX—Cont.

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

Regulations:

26 CFR 1.382–7T, added; built-in gains and losses under section 382(h) (TD 9330) 31, 239 26 CFR 1.475–0, amended; 1.475(a)–4, added; 1.475(e)–1, redesignated as 1.475(g)–1; 1.475(g)–1, amended; 602.101, amended; safe harbor for valuation under section 475 (TD 9328) 27, 1 26 CFR 1.954–2, amended; 1.954–2T, removed; guidance under subpart F relating to partnerships (TD 9326) 31, 242 26 CFR 301.6103(n)–1, revised; disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes (TD 9327) 28, 50 Research agreements, private business use (RP 47) 29, 108 Revocations, exempt organizations (Ann 64) 29, 125 ; (Ann 65)

30, 236 Safe harbor for valuation under section 475 for dealers in secu rities and commodities (TD 9328) 27, 1 Stocks, post-grant restrictions added to previously vested stock

(RR 49) 31, 237 Substitute forms:

W-2 and W-3, general rules and specifications (RP 43) 27, 26 941 and Schedule B (Form 941), general rules and specifications (RP 42) 27, 15 1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 50) 31, 244

July 30, 2007 v 2007–31 I.R.B.

2007–31 I.R.B. July 30, 2007

July 30, 2007 2007–31 I.R.B.

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▸Contents — Internal Revenue Bulletin 2007-31

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