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Introduction

Part III. Administrative, Procedural, and Miscellaneous

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

Transition Relief Regarding the Active Trade or Business Requirement for Certain Transactions

Notice 2007–60

This notice provides transition relief to taxpayers applying § 1.355–3(b)(4)(iii) of the Income Tax Regulations and § 355(b)(2)(C) and (D) of the Internal Revenue Code to certain transactions described in this notice.

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

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