Internal Revenue Bulletins  

2007 Regulations

"Regulations" are the IRS Commissioner's rules, approved by the Secretary of the Treasury, or the Secretary's delegate, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.

For more information about Regulations, see the Guide to Understanding the Differences Among Official IRS Documents

Regulation Bulletin Cross-Ref Date of IRB
REG-152043-05(HTML) IRB #2007-02(HTML) T.D. 9301 January 8, 2007
Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals
Temporary and proposed regulations under section 63 of the Code provide rules relating to the reduction in taxable income under section 302 of the Katrina Emergency Tax Relief Act of 2005. The regulations affect taxpayers who provide housing in their principal residences to individuals displaced by Hurricane Katrina.


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2007 Document Types | 2007 Weekly IRB Index

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