Home » Rulemaking » Corporate Estimated Tax; Correction

Corporate Estimated Tax; Correction

Document ID: IRS-2008-0031-0001
Document Type: Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: E7-18506
CFR Citation: 26 CFR 1
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Details Information

Document Subtype:	Final Rule
Received Date:	September 20 2007, at 07:24 AM Eastern Daylight Time
Start-End Page:	53684 - 53684
Comment Start Date:	September 20 2007, at 12:00 AM Eastern Standard Time

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Section 411(d)(6) Protected Benefits

Income taxes: Stock transfer rules; carryover of tax attributes

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

Definition of Taxpayer for Purposes of Section 901 and Related Matters

Reporting Rules for Widely Held Fixed Investment Trusts

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

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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Corporate Distributions and Adjustments

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

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Designated Roth Accounts Under Section 402A; Hearing

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

Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents

Section 1248 Attribution Principles

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Income taxes: Insurance companies; sale or acquisition of assets under section 338

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Application of Section 338 to Insurance Companies; Correction

Withdrawal of Proposed Regulations Regarding Intercompany Transactions; Manufacturer Incentive Payments

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

Intercompany Transactions; Manufacturer Incentive Payments

Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations; Correction

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Withdrawal of Proposed Regulations Relating to Redemptions Taxable as Dividends

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Updated Mortality Tables for Determining Current Liability; Hearing Cancellation

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 and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction

Application of Section 338 to Insurance Companies

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

Treatment of Excess Loss Accounts; Correction

Corporate Estimated Tax; Correction

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

Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Hearing Cancellation

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

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Special Rules Regarding Certain Section 951 Pro Rata Share Allocations

Application of Section 367 in Cross Border Section 304 Transactions; Certain Transfers of Stock Involving Foreign Corporations

Partners Distributive Share; Hearing Cancellation

Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property

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[Federal Register: December 27, 2005 (Volume 70, Number 247)]

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