Final, temporary, and proposed regulations under section 904 of the Code provide transition rules regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d). A public hearing is scheduled for April 22, 2008.

Final, temporary, and proposed regulations under section 904 of the Code provide transition rules regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d). A public hearing is scheduled for April 22, 2008.

Temporary and proposed regulations under section 1561 of the Code affect component members of a controlled group of corporations and consolidated groups filing life-nonlife federal income tax returns. The regulations also provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.

Temporary and proposed regulations under section 1561 of the Code affect component members of a controlled group of corporations and consolidated groups filing life-nonlife federal income tax returns. The regulations also provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.

This notice identifies the components of the Intermediary Transaction Tax Shelter transaction listed and described in Notice 2001-16. The notice also identifies the persons who are treated as participants in an Intermediary Transaction Tax Shelter under regulations section 1.6011-4(c)(3)(i)(A). Notice 2001-16 modified.

This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are indexed for inflation and must be adjusted annually by referring to the Consumer Price Index.

This announcement provides the tax rates for various types of income under a new tax treaty with Belgium and new protocols with Denmark, Finland, and Germany. The tables in this announcement can be used, depending on the effective dates, to replace the entries for these four countries in Tables 1 and 2 in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (For Withholding in 2007) and Publication 901, U.S. Tax Treaties (Rev. June 2007).

Temporary and proposed regulations under section 1561 of the Code affect component members of a controlled group of corporations and consolidated groups filing life-nonlife federal income tax returns. The regulations also provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.

Temporary and proposed regulations under section 1561 of the Code affect component members of a controlled group of corporations and consolidated groups filing life-nonlife federal income tax returns. The regulations also provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.

This procedure provides the maximum vehicle values for use with the special valuation rules under regulations sections 1.61-21(d) and (e). These values are indexed for inflation and must be adjusted annually by referring to the Consumer Price Index.