CCH TAX NEWS for April 5, 2007

CCH TAX NEWS for April 5, 2007

FEDERAL NEWS

IRS Releases Final Regulations Regarding Limits on Benefits and Contributions Under Qualified Retirement Plans (T.D. 9319)

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Intervenor's Bankruptcy Did Not Preclude Tax Court from Determining Innocent Spouse Relief (Kovitch, TC)
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Option Contract Not Treated as Partnership Liability (Cemco Investors, LLC, DC Ill.)
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STATE NEWS

Arizona --Corporate, Personal Income Taxes: IRC Conformity Updated; Extended Filing and Payment Deadline Adopted

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Illinois --Corporate Income, Miscellaneous Taxes: Details of Gross Receipts Tax Proposal Change
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Washington --Sales and Use Tax: SST Conformity Legislation Enacted
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John H. Fisher
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