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Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations; Correction

Document ID: IRS-2007-0078-0002
Document Type: Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: E7-17820
CFR Citation: 26 CFR 1
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Details Information

Document Subtype:	Final Rule
Received Date:	September 12 2007, at 07:16 AM Eastern Daylight Time
Start-End Page:	52003 - 52004
Comment Start Date:	September 12 2007, at 12:00 AM Eastern Standard Time

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Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable

Definition of Taxpayer for Purposes of Section 901 and Related Matters

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REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions (Foreign Holders)

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Computer Software Under Section 199(c)(5)(B); Correction

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Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction

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Withdrawal of Proposed Regulations Regarding Intercompany Transactions; Manufacturer Incentive Payments

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Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit

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Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction

Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Correction

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[Federal Register: March 7, 2006 (Volume 71, Number 44)]

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