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Abbreviations›Rev. Rul. 2007-67, 2007-48 I.R.B. 1047

INCOME TAX—Cont.

Internal Revenue Bulletin 2007-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Automatic consent to change, Advance Trade Discount

Method (RP 53) 30, 233 Process for change (Notice 88) 46, 993 Reorganizations and liquidations (REG–151884–03) 51,

1200 Requests to revise the year of change for Form 3115, Appli cation for Change in Accounting Method, pending (RP 67) 48, 1072 Safe harbor method of accounting for rotable spare parts

(RP 48) 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 9343) 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 Base period T-Bill rate, 2007 (RR 64) 45, 953 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 Compensation for labor or personal services, artists and athletes

(REG–114125–07) 46, 1012 Consolidated returns:

Intercompany obligations, REG–105964–98 withdrawn (REG–107592–00) 44, 908 ; correction (Ann 109) 47, 1045 Unified rule for loss on subsidiary stock, correction to

REG–157711–02 (Ann 74) 35, 483 Corporations:

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 9332) 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

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▸Contents — Internal Revenue Bulletin 2007-52
Internal Revenue Bulletin 2007-52

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