This is the table of contents of Internal Revenue Bulletin IRB 2008-25. 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.
Accounting methods; contributions to capital; public utility. This ruling provides that a public utility’s change from treating certain payments received from customers as nontaxable contributions to capital under section 118(c) of the Code to treating the payments as taxable customer connection fees is a change in method of accounting under sections 446(e) and 481.
Final regulations under section 7874 of the Code provide for determining whether a foreign corporation is a surrogate foreign corporation when the foreign corporation is part of an expanded affiliated group.
Proposed regulations under section 274(i) of the Code provide guidance relating to qualified nonpersonal use vehicles. The regulations also add clearly marked public safety officer vehicles as a new type of qualified nonpersonal use vehicle.
This notice provides guidance on qualified Health Savings Account (HSA) funding distributions from an Individual Retirement Account (IRA) to an HSA.
This notice provides guidance on the contribution limits for Health Savings Accounts (HSAs) for 2007 and later years. Notices 2004-2 and 2004-50 modified.
The IRS has revoked its determination that Texas Reinvestment Corporation II of San Antonio, TX; Zebra Project, Inc., of Atlanta, GA; Alliance for Science Health and Environment, Inc., of Melbourne Beach, FL; Gymfest, Inc., of West Seneca, NY; Estrellas Nacientes, Inc., of New York, NY; Dunardry Heritage Association of Rickman, TN; and Students Are For Education, Inc., of Tallahassee, FL, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
Proposed regulations under section 7477 of the Code provide rules for determining whether a donor may petition the Tax Court for a declaratory judgment with respect to the value of a gift, for gift tax purposes, where the gift does not generate any current gift tax liability. A public hearing is scheduled for October 16, 2008.
Proposed regulations under section 7477 of the Code provide rules for determining whether a donor may petition the Tax Court for a declaratory judgment with respect to the value of a gift, for gift tax purposes, where the gift does not generate any current gift tax liability. A public hearing is scheduled for October 16, 2008.
Proposed regulations under section 274(i) of the Code provide guidance relating to qualified nonpersonal use vehicles. The regulations also add clearly marked public safety officer vehicles as a new type of qualified nonpersonal use vehicle.
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