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IRS Advance Releases
FILE-NAME: HOTIRS
COVERAGE: From February 1998 through current; Current
FREQUENCY: As received from the agency; May be updated several times per day, depending on the IRS release schedule.
UPDATE-SCHEDULE: Same day
CONTENT-SUMMARY:
The IRS Advance Releases (HOTIRS file) includes Revenue Rulings, Revenue Procedures, Notices and Announcements.
Several times per week the IRS will release to the public selected Revenue
Rulings, Revenue Procedures, Announcements and Notices in advance of publishing
them in the Internal Revenue Bulletin. These important advance notices are now
available here within hours of their release by the IRS. These advance notices
will be available in this file for a period of fourteen days following their
release, thereafter they will be available in the Cumulative Bulletin (CB) file
within the Federal Tax library (FEDTAX).
PUBLISHER:
Internal Revenue Service
SEGMENT-DESCRIP: | DATE | This segment contains the actual date of enforcement. | | | date=4/15/2008 | | | | | TEXT | This segment contains the text of the document. | | | text (foreign base company sales) | | | |
DOC-DESCRIPTION:
Documents will be Revenue Rulings, Revenue Procedures, Notices and
Announcements as released by the IRS.
DISPLAY-SEQUENCE:
Reverse chronological according to the date.
HIER-LOC:
Area of Law - By Topic/Accounting/Access Directories/Tax Center/Federal/Primary/IRS
Area of Law - By Topic/Accounting/Access Directories/Tax Center/News/Top Tax News
Area of Law - By Topic/Accounting/Find Statutes, Regulations & Administrative Materials/By Subtopic/Taxation/Find Federal Administrative Materials
Area of Law - By Topic/Accounting/Find Statutes, Regulations & Administrative Materials/By Subtopic/Taxation/Find Federal Administrative Materials/Agency Decisions
Area of Law - By Topic/Federal Practice/Find Statutes, Regulations, Administrative Materials & Court Rules/Adminstrative Agency Materials/Taxation
Area of Law - By Topic/Federal Practice/Find Statutes, Regulations, Administrative Materials & Court Rules/Adminstrative Agency Materials/Taxation/Agency Decisions
Area of Law - By Topic/Financial Crisis Litigation/Find Statutes, Regulations, Administrative Materials & Court Rules/Administrative Agency Materials/Taxation/Find Federal Administrative Materials
Area of Law - By Topic/Financial Crisis Litigation/Find Statutes, Regulations, Administrative Materials & Court Rules/Administrative Agency Materials/Taxation/Find Federal Administrative Materials/Agency Decisions
Area of Law - By Topic/Taxation/Find Federal Administrative Materials
Area of Law - By Topic/Taxation/Find Federal Administrative Materials/Agency Decisions
Federal Legal - U.S./Find Statutes, Regulations, Administrative Materials & Court Rules/Administrative Agency Materials/Taxation
Federal Legal - U.S./Find Statutes, Regulations, Administrative Materials & Court Rules/Administrative Agency Materials/Taxation/Agency Decisions
SAMPLE-DOC:
Guidance Regarding Foreign Base Company Sales Income; Correction
2008 IRB LEXIS 320
April 15, 2008
[*1]
APPLICABLE SECTIONS:
26 CFR Part 1
RELATED-REFS:
REFERENCE: REG-124590-07
TEXT:
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to a notice of proposed rulemaking.
SUMMARY:
This document contains corrections to a notice of proposed rulemaking (REG- 124590-07) that was published in the Federal Register on Thursday, February 28, 2008 (73 FR 10716) providing guidance relating to foreign base company sales income, as defined in section 954(d), in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the CFC.
FOR FURTHER INFORMATION CONTACT:
Ethan Atticks at (202) 622-3840 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the subject of this document is under section 954 of the Internal Revenue Code.
Need for Correction
As published, a notice of proposed rulemaking (REG-124590-07) contains errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of a notice of proposed rulemaking (REG-124590-07), which was the subject of FR Doc. E8-3557, is corrected as follows:
[REMAINDER OF TEXT OMITTED IN ORDER TO SHORTEN DOCUMENT]
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