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Bulletin No. 2008-42 October 20, 2008

ADMINISTRATIVE

Internal Revenue Bulletin 2008-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2008–91, page 963. This document contains a correction to final and temporary regulations (T.D. 9417, 2008–37 I.R.B. 693) relating to the averaging of farm and fishing income in computing income tax liability.

Announcement 2008–92, page 963. This document contains a correction to proposed regulations (REG–161695–04, 2008–37 I.R.B. 699) relating to the averaging of farm and fishing income in computing income tax liability.

Announcement 2008–95, page 964. This announcement contains clarification to filing procedures for Form 1042–S, Foreign Person’s U.S. Source Income Sub- ject to Withholding, filed electronically. These changes are effective immediately. Announcement 2008–19 superseded.

October 20, 2008 2008–42 I.R.B.

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▸Contents — Internal Revenue Bulletin 2008-42

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