This ruling suspends Rev. Rul. 2007-54, 2007-38 I.R.B. 604, and informs taxpayers that Treasury and the Service intend to address the issues considered in Rev. Rul. 2007-54 by regulations. Rev. Rul. 2007-54 suspended.

This notice allows Electronic Return Originators (EROs) to sign the following forms by rubber stamp, mechanical device (such as signature pen), or computer software program: Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return; Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350; and Form 8879, IRS e-file Signature Authorization.

This announcement contains an official copy of the diplomatic notes exchanged between the United States and Angola providing for a reciprocal exemption from taxation for income from the international operation of ships and aircraft. It includes the United States offer and the Angola acceptance in Portuguese and an English translation of the Angolan note.

Proposed regulations under section 436 of the Code provide guidance regarding benefit restrictions for certain underfunded defined benefit pension plans and regarding the use of certain funding balances maintained for defined benefit pension plans.

Pre-approved defined contribution plans; determination letters. This announcement states that the program for determination letters for pre-approved defined contribution plans, which are submitted on Form 5307, is being closed for a temporary period of time.

The IRS has revoked its determination that The Georgetown Foundation of Sandy, UT; Lumberton Family Life Center, Inc., of Lumberton, MS; Truth in Youth & Family Services, Inc., of Leland, NC; and Cunningham Charitable Group of Los Angeles, CA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

This announcement contains an official copy of the diplomatic notes exchanged between the United States and Angola providing for a reciprocal exemption from taxation for income from the international operation of ships and aircraft. It includes the United States offer and the Angola acceptance in Portuguese and an English translation of the Angolan note.

This notice allows Electronic Return Originators (EROs) to sign the following forms by rubber stamp, mechanical device (such as signature pen), or computer software program: Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return; Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350; and Form 8879, IRS e-file Signature Authorization.

This procedure provides optional rules for deeming substantiated the amount of certain business expenses of traveling away from home reimbursed to an employee or deductible by an employee or self-employed individual. Rev. Proc. 2006-41 superseded.

This procedure modifies a scope provision and one of the terms and conditions under which the Service grants approval of requests by corporations for changes in annual accounting periods filed under Rev. Proc. 2006-45, 2006-45 I.R.B. 851. Rev. Proc. 2006-45 modified and clarified.

This document provides a change of location for a public hearing on proposed regulations (REG-142695-05, 2007-39 I.R.B. 681) providing guidance on cafeteria plans under section 125 of the Code.

This document provides a change of location for a public hearing on proposed regulations (REG-128224-06, 2007-36 I.R.B. 551) providing guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Code.

This document contains corrections to final and temporary regulations (T.D. 9344, 2007-36 I.R.B. 535) relating to the discharge of liens under sections 7425 and 6343 of the Code.

This document contains corrections to proposed regulations by cross-reference to temporary regulations (REG-148951-05, 2007-36 I.R.B. 550) relating to the discharge of liens under sections 7425 and 6343 of the Code.