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

EXCISE TAX

Internal Revenue Bulletin 2007-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Disclosure requirements with respect to prohibited tax shelter

transactions (TD 9335) 34, 380 Penalties, transitional relief for the return preparer penalty pro visions under section 6694 (Notice 54) 27, 12 Proposed Regulations:

26 CFR 1.6033–5, added; 53.4965–1 thru –9, added; 53.6071–1, amended; 54.6011–1, amended; 301.6011(g)–1, added; 301.6033–5, added; excise taxes on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to prohibited tax shelter transactions, requirement of return and time for filing (REG–142039–06; REG–139268–06) 34, 415 Regulations:

26 CFR 1.6033–5T, added; 301.6033–5T, added; disclosure requirements with respect to prohibited tax shelter transactions (TD 9335) 34, 380 26 CFR 53.6011–1, amended; 53.6071–1, amended; 53.6071–1T, added; 54.6011–1, –1T, amended; requirement of return and time for filing (TD 9334) 34, 382 Requirement of return and time for filing with respect to section

4965 taxes (TD 9334) 34, 382 ; (REG–142039–06) 34, 415 ; (REG–139268–06) 34, 415

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▸Contents — Internal Revenue Bulletin 2007-35
Internal Revenue Bulletin 2007-35

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