Abbreviations›Rev. Rul. 2007-42, 2007-28 I.R.B. 44
EXEMPT ORGANIZATIONS
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 Letter rulings and determination letters, exemption application
determination letter rulings under sections 501 and 521 (RP 52) 30, 222 List of organizations classified as private foundations (Ann 67)
32, 345 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
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