Skip to content
ChatProjectCodes

HIGHLIGHTS OF THIS ISSUE

INCOME TAX

Internal Revenue Bulletin 2007-51 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9364, page 1177. REG–115910–07, page 1214. Temporary and proposed regulations under section 6039I of the Code will implement the authority given the Secretary to require information reporting on employer-owned life insurance.

REG–151884–03, page 1200. Proposed regulations under section 381 of the Code provide guidance regarding the accounting method or combination of methods, including inventory methods, to use following certain corporate reorganizations and tax-free liquidations. The regulations will clarify and simplify the existing regulations.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2007-51
Internal Revenue Bulletin 2007-51

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.