This is the table of contents of Internal Revenue Bulletin IRB 2008-04. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code. Notice 2007-30, 2007-14 I.R.B. 883, modified and superseded.
Allocation of prepaid qualified mortgage insurance premiums for 2007. This notice explains how individual taxpayers may allocate prepaid qualified mortgage insurance premiums to determine the amount that may be deducted in 2007. This notice also provides guidance to reporting entities on the information reporting of prepaid qualified mortgage insurance premiums for 2007. Comments are requested on the rules that should apply to the allocation and reporting of premiums in future years.
Weighted average interest rate update; corporate bond indices; 30-year Treasury Securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2008; the 24-month average segment rates; the funding transitional segment rates applicable for January 2008; and the minimum present value transitional rates for December 2007.
This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code. Notice 2007-30, 2007-14 I.R.B. 883, modified and superseded.
This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code. Notice 2007-30, 2007-14 I.R.B. 883, modified and superseded.
This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code. Notice 2007-30, 2007-14 I.R.B. 883, modified and superseded.
Proposed regulations under section 6205 of the Code amend the process for making interest-free adjustments of underpayments and overpayments of employment taxes pursuant to sections 6205 and 6413, respectively. The regulations also clarify the process for filing claims for refund of overpayments of employment taxes under sections 6402 and 6414. The regulations will continue to permit taxpayers to file a claim for refund in lieu of making an interest-free adjustment for an overpayment of employment taxes. A public hearing is scheduled for April 17, 2008.
This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code. Notice 2007-30, 2007-14 I.R.B. 883, modified and superseded.
This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code. Notice 2007-30, 2007-14 I.R.B. 883, modified and superseded.
This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code. Notice 2007-30, 2007-14 I.R.B. 883, modified and superseded.
This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code. Notice 2007-30, 2007-14 I.R.B. 883, modified and superseded.
Allocation of prepaid qualified mortgage insurance premiums for 2007. This notice explains how individual taxpayers may allocate prepaid qualified mortgage insurance premiums to determine the amount that may be deducted in 2007. This notice also provides guidance to reporting entities on the information reporting of prepaid qualified mortgage insurance premiums for 2007. Comments are requested on the rules that should apply to the allocation and reporting of premiums in future years.
This notice provides rules under section 170(f)(17) of the Code for substantiating lump-sum charitable contributions made through the Combined Federal Campaign or a similar program.
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