Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2007.

Final, temporary, and proposed regulations under section 1561 of the Code affect component members of controlled groups and consolidated groups filing life-nonlife returns. They provide guidance regarding the apportionment of tax benefit items and the amount and type of information these members are required to submit with their federal income tax returns.

Final, temporary, and proposed regulations under section 1561 of the Code affect component members of controlled groups and consolidated groups filing life-nonlife returns. They provide guidance regarding the apportionment of tax benefit items and the amount and type of information these members are required to submit with their federal income tax returns.

Final regulations under 31 USC 9701 increase the amount of the user fees imposed under sections 300.1 and 300.2 for entering into and restructuring or reinstating installment agreements. The regulations bring the fees in line with the actual costs to the IRS. Currently, the IRS charges $43 for entering into an installment agreement and $24 for restructuring or reinstating an installment agreement that is in default. The IRS recently completed a review of the installment agreement program and determined that the full cost of an installment agreement is $105, and the full cost of restructuring or reinstating an installment agreement is $45. The regulations reflect these costs, with one exception; the fee for entering into an installment agreement paid by way of a direct debit from the taxpayer’s checking account will be $52, to encourage this type of payment arrangement.

Final regulations under section 9802 of the Code provide guidance which prohibits group health plans from discriminating in eligibility or premiums among those covered by the plan. The regulations also provide guidance on the limited exception to the nondiscrimination requirements for programs of health promotion or disease prevention.

Final regulations under section 9802 of the Code provide guidance on an exception to the general nondiscrimination requirements, which prohibit group health plans from discriminating in eligibility or premiums among those covered by the plan. The exception allows certain church plans to continue requiring evidence of good health of certain individuals.

Final regulations under section 9802 of the Code provide guidance which prohibits group health plans from discriminating in eligibility or premiums among those covered by the plan. The regulations also provide guidance on the limited exception to the nondiscrimination requirements for programs of health promotion or disease prevention.

Final regulations under section 9802 of the Code provide guidance on an exception to the general nondiscrimination requirements, which prohibit group health plans from discriminating in eligibility or premiums among those covered by the plan. The exception allows certain church plans to continue requiring evidence of good health of certain individuals.

Final, temporary, and proposed regulations under section 1561 of the Code affect component members of controlled groups and consolidated groups filing life-nonlife returns. They provide guidance regarding the apportionment of tax benefit items and the amount and type of information these members are required to submit with their federal income tax returns.

Final, temporary, and proposed regulations under section 1561 of the Code affect component members of controlled groups and consolidated groups filing life-nonlife returns. They provide guidance regarding the apportionment of tax benefit items and the amount and type of information these members are required to submit with their federal income tax returns.

This document contains corrections to final and temporary regulations (T.D. 9278, 2006-34 I.R.B. 256) regarding the treatment of controlled services transactions under section 482 of the Code and the allocation of income from intangibles, in particular with respect to contributions by a controlled party to the value of an intangible owned by another controlled party.

This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations, notice of proposed rulemaking, and notice of public hearing (REG-146893-02, 2006-34 I.R.B. 317) regarding the treatment of controlled services transactions under section 482 of the Code and the allocation of income from intangibles, in particular with respect to contributions by a controlled party to the value of an intangible owned by another controlled party.

This document contains corrections to final and temporary regulations (T.D. 9260, 2006-23 I.R.B. 1001) concerning the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations under section 904(d)(4) of the Code.