Internal Revenue Bulletins  

2007 Announcements

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."

Announcements Bulletin Date of IRB
Announcement 2007-02(HTML) IRB #2007-02(HTML) 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.
Announcement 2007-01(HTML) IRB #2007-01(HTML) 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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2007 Document Types | 2007 Weekly IRBs

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