CCH TAX NEWS for August 2, 2007
FEDERAL NEWS
Final Regs Issued on Qualified Severance of Trusts for GST Tax Purposes (T.D. 9348)
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Proposed Regs Provide Guidance on Qualified Severances (NPRM REG-128843-05)
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Proposals Would Provide Payout Requirement Rules for Type III Supporting Organizations That Are Not Functionally Integrated (Advance NPRM REG-155929-06)
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IRS's Proposed Adjustment to Partnership's Basis in Assets Time- Barred; Extended Limitations Period for Omitted Items Inapplicable (Grapevine Imports, Ltd, FedCl)
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STATE NEWS
North Carolina --Multiple Taxes: Budget Includes IRC Conformity Update, Permanent Extension of General State Tax Rate
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