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Bulletin No. 2007-40 October 1, 2007

ADMINISTRATIVE

Internal Revenue Bulletin 2007-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2007–79, page 749. This document contains corrections to proposed regulations (REG–138707–06, 2007–32 I.R.B. 342) that modify final regulations issued under sections 883(a) and (c) of the Code, relating to income derived by foreign corporations from the international operation of ships or aircraft.

Announcement 2007–83, page 752. This document contains a correction to final and temporary regulations (T.D. 9332, 2007–32 I.R.B. 300) that relate to the exclusion from gross income derived by certain foreign corporations engaged in the international operation of ships or aircraft.

October 1, 2007 2007–40 I.R.B.

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▸Contents — Internal Revenue Bulletin 2007-40

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