Announcement 2007-109
United States. Internal Revenue Bulletin (November 19, 2007)
Author: Anonymous
Issue: 2007-47
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Announcement 2007-109 contains corrections to REG-107592-00 and withdrawal of REG-105964-98 providing guidance regarding the treatment of transactions involving obligations between members of a consolidated group and the treatment of transactions involving the provision of insurance between members of a consolidated group. These regulations will affect corporations filing consolidated returns.
Proposals
Consolidated groups
Intercompany transactions
Tax regulations -- REG-107592-00
Tax regulations -- REG-105964-98
Announcement 2007-109
Consolidated Returns; Intercompany Obligations; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.ACTION: Correction to notice of proposed rulemaking and withdrawal of proposed regulations.SUMMARY: This document contains corrections to a...Try vLex for FREE for 3 days
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