Abbreviations›Notice 2007-74, 2007-37 I.R.B. 585
EXCISE TAX
Internal Revenue Bulletin 2007-48 · 2026-10-03 edition · updated 2026-10-04 · United States
American Jobs Creation Act (AJCA), modifications to the sec tion 6011 regulations (TD 9350) 38, 607 Cost-of-living adjustments for inflation for 2008 (RP 66) 45, 970 Disclosure requirements with respect to prohibited tax shelter
transactions (TD 9335) 34, 380 Disregarded entities, employment and excise taxes (TD 9356)
39, 675 Liens, changes to office to which notices of nonjudicial sale
and requests for return of wrongfully levied property must be sent (TD 9344) 36, 535 ; correction (Ann 93) 42, 858 ; (REG–148951–05) 36, 550 ; correction (Ann 94) 42, 858 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 26 CFR 301.6343–2, amended; 301.7425–3, amended; changes to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (REG–148951–05) 36, 550 ; correction (Ann 94) 42, 858
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