Bulletin No. 2008-6 February 11, 2008

TAX CONVENTIONS

Announcement 2008–8, page 403. This announcement provides the tax rates for various types of income under a new tax treaty with Belgium and new protocols with Denmark, Finland, and Germany. The tables in this announcement can be used, depending on the effective dates, to replace the entries for these four countries in Tables 1 and 2 in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities ( For Withholding in 2007 ) and Publication 901, U.S. Tax Treaties (Rev. June 2007).

ADMINISTRATIVE

T.D. 9369, page 394. REG–104713–07, page 409. Temporary and proposed regulations under section 1561 of the Code affect component members of a controlled group of corporations and consolidated groups filing life-nonlife federal income tax returns. The regulations also provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.

Rev. Proc. 2008–13, page 407. This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61–21(d) and (e). These values are indexed for inflation and must be adjusted annually by referring to the Consumer Price Index.