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Notification Requirement for Tax-Exempt Entities Not Currently Required to File; Correction

Document ID: IRS-2007-0144-0004
Document Type: Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: E7-22892
CFR Citation: 26 CFR 1
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Details Information

Document Subtype:	Final Rule
Received Date:	November 23 2007, at 07:10 AM Eastern Standard Time
Start-End Page:	65667 - 65667
Comment Start Date:	November 23 2007, at 12:00 AM Eastern Standard Time

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

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

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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

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