Abbreviations›Notice 2007-74, 2007-37 I.R.B. 585
INCOME TAX
Internal Revenue Bulletin 2007-44 · 2026-10-03 edition · updated 2026-10-04 · United States
Accounting methods:
Accounting period change (RP 64) 42, 818 Automatic consent to change, Advance Trade Discount
Method (RP 53) 30, 233 Safe harbor method of accounting for rotable spare parts (RP
- 29, 110 Accounts and notes receivable, section 1221(a)(4) capital asset
exclusion, hearing (Ann 66) 31, 296 Agent for a consolidated group with foreign common parent (TD
- 36, 533 Alternative signature methods for Electronic Return Originators
(EROs) (Notice 79) 42, 809 American Jobs Creation Act (AJCA):
Modifications to the section 6011 regulations (TD 9350) 38,
607 Modifications to the section 6111 regulations (TD 9351) 38,
616 Modifications to the section 6112 regulations (TD 9352) 38,
621 Bonds, arbitrage guidance for tax-exempt bonds (REG–106143–07) 43, 881 Cafeteria plans under section 125:
Guidance (REG–142695–05) 39, 681 ; change in hearing lo cation (Ann 91) 42, 857 Removal of temporary regulations TD 8073 (TD 9349) 39,
668 Charitable contribution of real property, deduction (Notice 72)
36, 544 Charitable lead annuity trust (CLAT):
Inter vivos, sample forms (RP 45) 29, 89 Testamentary, sample form (RP 46) 29, 102 Commodity Credit Corporation (CCC) loans, tax treatment and
information reporting of repayments (Notice 63) 33, 353 Consolidated returns, intercompany obligations, REG–105964–98 withdrawn (REG–107592–00) 44, 908 Corporations:
Consolidated returns, unified rule for loss on subsidiary stock,
correction to REG–157711–02 (Ann 74) 35, 483 Corporate reorganizations:
Active trade or business requirement for spin offs, distri butions under section 355 (Notice 60) 35, 466 Spin offs, distributions under section 355 (RR 42) 28, 44 Estimated tax payments by corporations (TD 9347) 38, 624 Exclusions from gross income of foreign corporations (TD
- 32, 300 ; correction (Ann 83) 40, 752 ; additional corrections (Ann 84) 41, 797 ; (REG–138707–06) 32, 342 ; correction (Ann 79) 40, 749 ; hearing cancellation (Ann 101) 43, 898 Information returns required with respect to certain foreign
corporations and certain foreign-owned domestic corporations (TD 9338) 35, 463 Real estate investment trust (REIT) distributions subject to
section 897(h)(1) (Notice 55) 27, 13 Relief for late S corporation election, additional simplified
method (RP 62) 41, 786
October 29, 2007 ix 2007–44 I.R.B.
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