CCH TAX NEWS for August 17, 2007
FEDERAL NEWS
IRS Clarifies Rules for Determining Life Insurer's Income from, and Required Interest on, Variable Contract Reserves (Rev. Rul. 2007-54)
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Determinations Regarding Property Contributed to Partnership Are Partnership Items (Nussdorf, TC)
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Exception to General Statute of Limitations for Loss Carryback Not Applicable to Corporation's Loss Carryover (Electrolux Holdings, Inc., CA-FC)
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STATE NEWSColorado --Corporate, Personal Income Taxes: DOR to Participate in Multistate Voluntary Compliance Program
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Virginia --Corporate Income Tax: NOL Carryforwards Generally Would Be Allowed
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West Virginia --Sales and Use Tax: SST Taxability Matrix Updated
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