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Internal Revenue Bulletin

Internal Revenue Bulletin 2007-14

Weekly IRS publication for the week of April 2, 2007. Publishes Rev. Rul. 2007-19 through 2007-22 (frivolous return positions), T.D. 9314 (depreciation of MACRS property acquired in like-kind exchanges), Rev. Proc. 2007-27, and Notices 2007-26, 2007-28, 2007-29, and 2007-30.

Citation: 2007-14 I.R.B.Jurisdiction: United StatesEffective: 2007-04-02
Bulletin Number
2007-14
Official Citation
2007-14 I.R.B.
Publication Date
2007-04-02
Publication Type
Weekly Internal Revenue Bulletin
Publisher
Internal Revenue Service
Jurisdiction
United States

About the Publication

About the Internal Revenue Bulletin

The Internal Revenue Bulletin (I.R.B.) is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is issued weekly.

Each bulletin is a publication container. The authorities it publishes — Treasury Decisions, Revenue Rulings, Revenue Procedures, Notices, Announcements, and related regulatory items — remain the primary sources of law. Where an item is already maintained in the Society's corpus, this bulletin links to it; where it is not, this bulletin links to the official IRS publication so no citation is left as a dead reference.

Official IRS Introduction

Introduction

The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

Rulings, procedures, notices, and announcements are published in the parts described below. Part I includes rulings and decisions based on the provisions of the Internal Revenue Code of 1986. Part II covers rulings under Tax Conventions and other treaties. Part III sets out administrative, procedural, and miscellaneous matters. Part IV contains announcements of matters of general interest.

Text

About This Issue

Codified text.

Bulletin No. 2007-14, published April 2, 2007, by the Internal Revenue Service. The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

This bulletin is presented here as a publication container. The full text of each item it published is preserved in the Society's corpus as its own canonical authority; the Highlights and Contents tables below link to those authorities where they are already shipped, and to the IRS source otherwise. Canonical source: https://www.irs.gov/irb/2007-14_IRB.

Highlights of This Issue

Codified text.

Income Tax. Rev. Rul. 2007-19 (frivolous position that wages are not taxable income); Rev. Rul. 2007-20 (frivolous position that compliance is voluntary); Rev. Rul. 2007-21 (frivolous position regarding summary record of assessment on Form 23C); Rev. Rul. 2007-22 (frivolous position that a taxpayer is a citizen exclusively of a state); T.D. 9314 (final regulations under § 168 on depreciation of MACRS property acquired in a like-kind exchange or involuntary conversion); Notice 2007-26 (Clean Renewable Energy Bonds volume-cap allocation); Notice 2007-29 (interim guidance on § 263A simplified methods); Notice 2007-30 (list of frivolous positions under § 6702(c)).

Employee Plans. Notice 2007-28 (certain deduction limits under the Pension Protection Act of 2006).

Exempt Organizations. Rev. Proc. 2007-27 (Form 8872 Schedule A safe harbor).

Contents

Items published in this bulletin, in official publication order.

TypeCitationPartPagesStatus
Revenue RulingRev. Rul. 2007-19Part I — Rulings and Decisions Under the Internal Revenue Code of 1986843Available
Revenue RulingRev. Rul. 2007-20Part I — Rulings and Decisions Under the Internal Revenue Code of 1986Available
Revenue RulingRev. Rul. 2007-21Part I — Rulings and Decisions Under the Internal Revenue Code of 1986Available
Revenue RulingRev. Rul. 2007-22Part I — Rulings and Decisions Under the Internal Revenue Code of 1986Available
Treasury DecisionT.D. 9314Part I — Rulings and Decisions Under the Internal Revenue Code of 1986Available
NoticeNotice 2007-26— Clean Renewable Energy Bonds allocation.Part III — Administrative, Procedural, and MiscellaneousOfficial IRS Source
NoticeNotice 2007-28— Pension Protection Act deduction limits.Part III — Administrative, Procedural, and MiscellaneousOfficial IRS Source
NoticeNotice 2007-29— Section 263A simplified methods interim guidance.Part III — Administrative, Procedural, and MiscellaneousOfficial IRS Source
NoticeNotice 2007-30— Section 6702(c) frivolous positions list.Part III — Administrative, Procedural, and MiscellaneousOfficial IRS Source
Revenue ProcedureRev. Proc. 2007-27— Form 8872 Schedule A safe harbor.Part III — Administrative, Procedural, and MiscellaneousOfficial IRS Source

Finding Lists

Numerical Finding List

Rev. Rul. 2007-19, 2007-14 I.R.B. 843; Rev. Rul. 2007-20, 2007-14 I.R.B.; Rev. Rul. 2007-21, 2007-14 I.R.B.; Rev. Rul. 2007-22, 2007-14 I.R.B.; T.D. 9314, 2007-14 I.R.B.; Notices 2007-26, 2007-28, 2007-29, and 2007-30, 2007-14 I.R.B.; Rev. Proc. 2007-27, 2007-14 I.R.B.

Authorities in this Bulletin

Computed from the contents table.

Revenue Procedures
1
Revenue Rulings
4
Treasury Decisions
1
Notices
4
Total Authorities
10

Corpus Coverage

✔ Available in the Society's corpus · ○ Official IRS Source · ◻ Planned

Official IRS Publication

Internal Revenue Bulletin 2007-14

Revision history

  • 2007-04-02 — Bulletin 2007-14 published by the Internal Revenue Service.

Related Publications

Editorial articles from Real Law Society Press that discuss this authority.

Canonical source: https://www.irs.gov/irb/2007-14_IRB
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