Rev. Proc. 2007-41, 2007-1 C.B. 1492.
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
Bulletin No. 2025–1 105 December 30, 2024
584(a) Qualification of a proposed common trust fund plan
642(c)(5) Qualification of trusts as pooled income funds
664 Charitable remainder trusts
664(d)(1) Qualification of trusts as charitable remainder annuity trusts
664(d)(2) and (3) Qualification of trusts as charitable remainder unitrusts
832 Insurance company premium acquisition expenses
856(c) Certain loans treated as real estate assets
1031(a) Qualification as a qualified exchange accommodation arrangement
1031 Safe harbor with respect to exchanges of residential real property
1031 Safe harbor for reporting gain or loss on failed exchanges
1272(a)(6) Proportional method of accounting for original issue discount on pools of credit card receivables
1286 Determination of reasonable compensation under mortgage servicing contracts
1362(f) Automatic inadvertent termination relief to certain corporations
2056A Qualified Domestic Trust
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