ADMINISTRATIVE

Internal Revenue Bulletin 2007-50 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2007–112, page 1175. This announcement revises Revenue Procedure 2007–65, 2007–45 I.R.B. 967, by adding the following language to Section 3: “The requirements set forth in this revenue procedure that must be satisfied in order to qualify for the Safe Harbor, however, are not intended to provide substantive rules and are not to be used as audit guidelines,” and replacing “will not challenge” with “will respect” in Section 6.

December 10, 2007 2007–50 I.R.B.

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▸Contents — Internal Revenue Bulletin 2007-50

Internal Revenue Bulletin 2007-50

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