An "Announcement" is a public pronouncement
that has only immediate or short-term value. For example, "Announcements" can
be used to summarize the law or regulations without making any substantive interpretation;
to state what regulations will say when they are certain to be published in the immediate
future; or to notify taxpayers of the existence of an election, or an approaching deadline
for making an election.
Under Revenue Ruling 90-91, "for purposes of applying the substantial understatement
portion of the accuracy-related penalty, ...all notices and announcements issued by the Service and published in the Internal
Revenue Bulletin are considered authority and may be relied upon to the same extent as a revenue ruling or revenue procedure."
||Date of IRB
||January 8, 2007
|Railroad Track Maintenance Credit; Hearing Cancellation
|This document cancels a public hearing on proposed regulations (REG-142270-05, 2006-43 I.R.B. 791) relating to the railroad track maintenance credit determined for qualified railroad track maintenance expenditures paid or incurred by a Class II or Class III railroad and other eligible taxpayers during the taxable year.
||January 2, 2007
|Cumulative List of Announcements Relating to Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings from January 1, 2006 through December 31, 2006
|This announcement is a cumulative listing of names of organizations that are challenging their revocations under section 7428 of the Code.
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