151 RULES: Qualified zone academy bonds; obligations of States and political subdivisions;
This document contains a correction to final and temporary regulations (TD 9339) that were published in the Federal Register on Friday, September 14, 2007 (72 FR 52470) providing guidance to state and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other taxpayers that hold those bonds on the
152 PROPOSED RULES: Hybrid retirement plans,
This document contains proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code (Code) concerning certain hybrid defined benefit plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006. These regulations affect sponsors, administrators, participants,
153 RULES: Business electronic filing; guidance; correction,
Correction
In rule document 069758 beginning on page 76904 in the issue of Friday, December 22, 2006, make the following corrections:
Sec. 1.3421 [Corrected]
1. On page 76906, in the third column, in the section heading for Sec. 1.3421, ``Sec. 4.3421 [Removed]'' should read ``Sec. 1.3421 [Removed]''.
Sec. 1.5631T [Corrected]
2. On
154 PROPOSED RULES: Open account debt between S corporations and their shareholders; hearing;
Correction
In proposed rule document E76764 beginning on page 18417 in the issue of Thursday, April 12, 2007, make the following correction: Sec. 1.13672 [Corrected]
On page 18422, in Sec. 1.13672(e), in Example 7, in the table, in the last column, in the last entry, ``2,000'' should read ``$2,000''. [FR Doc. Z76764 Filed 5907; 8:45 am]
155 PROPOSED RULES: Open account debt between S corporations and their shareholders; hearing;
This document cancels a public hearing on proposed regulations under section 1367 of the Internal Revenue Code relating to the treatment of open account debt between S corporations and their shareholders.
156 RULES: Qualified zone academy bonds; obligations of States and political subdivisions;
This document contains corrections to final and temporary regulations (TD 9339) that were published in the Federal Register on Monday, July 16, 2007 (72 FR 38767) providing guidance to state and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other taxpayers that hold those bonds on the program
157 RULES: Tax-exempt entities not currently required to file; notification requirement,
This document contains temporary regulations describing the time and manner in which certain taxexempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F). The text of the
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