CCH TAX NEWS for August 27, 2007
FEDERAL NEWS Regulations Clarify Computation of Tentative Carryback and Refund Adjustment (Rev. Rul. 2007-53; T.D. 9355; NPRM REG-118886-06)
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IRS Clarifies Overpayment Crediting Authority (Rev. Rul. 2007-51)
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Credits Against Unassessed Tax Liability Allowed in Bankruptcy Cases (Rev. Rul. 2007-52)
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STATE NEWSCalifornia --Corporate, Personal Income Taxes: Expansive Definition of Eligible Employees Adopted for EZ Credit
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Illinois --Corporate Income Tax: Credit for Employee-Leasing Companies Addressed
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