Bulletin No. 2007-31 July 30, 2007

ADMINISTRATIVE

Rev. Proc. 2007–50, page 244. General rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W–2G, and 1042–S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2007–15 superseded.

Rev. Proc. 2007–54, page 293. The Service is establishing a procedure for temporary relief from certain requirements of section 42 of the Code for owners of low-income housing buildings and housing credit agencies in major disaster areas declared by the President. Rev. Proc. 95–28 superseded.