Final regulations under section 152 of the Code provide rules relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, separated under a written separation agreement, or who live apart at all times during the last 6 months of the calendar year.

The IRS has revoked its determination that Family Housing Revitalization Program of Atlanta, GA; Educational Solutions, Inc., of Jacksonville, FL; Western Pacific University of Moreno Valley, CA; Maine Medical Partners of S. Portland, ME; PEP Transportation, Inc., of Decatur, AL; TLAPALCALLI, Inc., of Brownsville, TX; Missing Children Project, Inc., of Monroe, MI; Adair County Rescue Squad, Inc., of Columbia, KY; Credit Counseling Centers of Ohio, Inc., of Las Vegas, NV; and Fishermen’s Hospital, Inc., of Marathon, FL, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

Final, temporary, and proposed regulations under section 6081 of the Code relate to the simplification of procedures for obtaining automatic extensions of time to file certain returns. The regulations affect taxpayers who are required to file certain returns and need an extension of time to file.

Final, temporary, and proposed regulations under section 6081 of the Code relate to the simplification of procedures for obtaining automatic extensions of time to file certain returns. The regulations affect taxpayers who are required to file certain returns and need an extension of time to file.

General rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2007-50 superseded.

This document contains corrections to proposed regulations (REG-101258-08, 2008-28 I.R.B. 111) providing guidance under section 642(c) of the Code with regard to the federal tax consequences of an ordering provision in a trust, a will, or a provision of local law that attempts to determine the tax character of the amounts paid to a charitable beneficiary of the trust or estate. The regulations also make conforming amendments to the regulations under section 643(a)(5).

This document contains a correction to final regulations (T.D. 9391, 2008-20 I.R.B. 945) providing rules under section 937(b) of the Code for determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) (generally referred to in this preamble as a “territory”) and whether income is effectively connected with the conduct of a trade or business within a territory.

This document contains corrections to proposed regulations (REG-129243-07, 2008-27 I.R.B. 32) implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Code and related provisions under sections 6060, 6107, 6109, 6696 and 7701(a)(36) reflecting amendments to the Code made by the Small Business and Work Opportunity Tax Act of 2007.