This notice explains how the GO Zone bonus depreciation recapture provision of section 1400N(d)(5) of the Code applies to GO Zone property transferred in a like-kind exchange or as a result of an involuntary conversion. Notice 2006-77 clarified and amplified.

This notice updates and amplifies the qualifying advanced coal project program of section 48A of the Code by announcing an immediate beginning of a special allocation round to the pool of investment credits available for integrated gasification combined cycle (IGCC) projects using bituminous coal as primary feedstock.

This document provides procedures under section 9037 of the Code for making payments from the Presidential Primary Matching Payment Account.

This announcement contains corrections to Rev. Proc. 2008-13, 2008-6 I.R.B. 407, relating to maximum vehicle values for use with the special valuation rules under regulations section 1.61-21(d) and (e).

This announcement invites comments from the public regarding transfer tax issues expected to be addressed in forthcoming proposed regulations (REG-127127-05). The document also requests comments on several income tax issues and on rules relating to the election to treat contributions to a Qualified Tuition Program (QTP) as being made over a 5-year period. Comments must be submitted by March 18, 2008.

Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans pursuant to changes made by the Pension Protection Act of 2006. This guidance covers the determination of the plan’s funding target and normal cost, rules regarding the plan’s valuation date, the determination of the actuarial value of plan assets, rules regarding interest rates applied for minimum funding purposes, and special rules for at-risk plans.

This announcement invites comments from the public regarding transfer tax issues expected to be addressed in forthcoming proposed regulations (REG-127127-05). The document also requests comments on several income tax issues and on rules relating to the election to treat contributions to a Qualified Tuition Program (QTP) as being made over a 5-year period. Comments must be submitted by March 18, 2008.

This announcement invites comments from the public regarding transfer tax issues expected to be addressed in forthcoming proposed regulations (REG-127127-05). The document also requests comments on several income tax issues and on rules relating to the election to treat contributions to a Qualified Tuition Program (QTP) as being made over a 5-year period. Comments must be submitted by March 18, 2008.

Final, temporary, and proposed regulations under section 9037 of the Code change the procedures for making payments from the Presidential Primary Matching Payment Account.

Final, temporary, and proposed regulations under section 9037 of the Code change the procedures for making payments from the Presidential Primary Matching Payment Account.

This announcement contains corrections to Rev. Proc. 2008-13, 2008-6 I.R.B. 407, relating to maximum vehicle values for use with the special valuation rules under regulations section 1.61-21(d) and (e).

This document contains corrections to final regulations (T.D. 9375, 2008-5 I.R.B. 344) regarding the disclosure and use of tax return information by tax return preparers.