INCOME TAX—Cont. — Internal Revenue Bulletin 2007-48

Overpayments, tax liabilities:

Outstanding amounts, bankruptcy (RR 52) 37, 575 Unassessed amounts, notice of deficiency (RR 51) 37, 573 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 72) 33, 373 ; (Ann 104) 44, 924 Disclosure:

Of returns and return information in connection with written

contracts or agreements for the acquisition of property or services for tax administrative purposes (TD 9327) 28, 50 Requirement, material advisor, Form 8918 (Notice 85) 45,

965 Electronic filing:

Alternative signature methods for Electronic Return Origina tors (EROs) (Notice 79) 42, 809 And burden reduction, guidance (TD 9329) 32, 312 Entertainment use of business aircraft (REG–147171–05) 32,

334 Estates or trusts, section 67 limitations (REG–128224–06) 36,

551 ; change in hearing location (Ann 92) 42, 857 ; correction (Ann 95) 43, 894 Expenses, housing cost amount eligible for exclusion or deduc tion (Notice 77) 40, 735 Financial services income under section 904(d), request for com ments (Notice 58) 29, 88 Forms:

1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 50) 31, 244 1098, 1099, 5498 and W-2G, requirements for filing electronically or magnetically, 2007 revision (RP 51) 30, 143 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, filing location change (Notice 70) 40, 735 1118, Foreign Tax Credit – Corporations, comments requested on proposed revisions (Ann 62) 29, 115 8918, disclosure requirement, material advisor (Notice 85) 45, 965 Gambling winnings, reporting requirements (RP 57) 36, 547 Health Savings Accounts (HSAs), employer comparable contri butions to HSAs under section 4980G, cancellation of hearing on REG–143797–06 (Ann 85) 39, 719 Hurricane Katrina filers, time for filing postponed to April 15,

2007, extension of time (Notice 74) 37, 585 Inflation adjusted amounts under section 179 of the Code, cor rection (RP 60) 39, 679 Institute on Current Issues in International Taxation (Ann 100)

44, 922 Insurance companies:

Diversification requirements under section 817 (REG–118719–07) 37, 593 Inevitable future costs as insurance risk (RR 47) 30, 127 Life insurance, reserves for variable life insurance contracts

and required interest under section 807(d)(2) (RR 54) 38, 604

November 26, 2007 x 2007–48 I.R.B.