CCH TAX NEWS for December 26, 2007
FEDERAL NEWS
Temporary and Proposed Regulations Provide Guidance on Allocating the Code Sec. 11(b)(1) Additional Tax and AMT Exemption Amount Among Controlled Group Members (T.D. 9369; NPRM REG-104713-07)
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Effective Date Relief Granted for Regulations on Transfers of Loss Shares of Subsidiary Stock (Notice 2008-9)
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Transitional Relief Applies to Charitable Trusts that Cease to Qualify as Type III Supporting Organizations (Notice 2008-6)
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STATE NEWSKentucky --Corporate Income Tax: Order in Partnership Ownership Nexus Case Restated, Amended
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Ohio --Corporate Income Tax: Draft Rule Explains CAT Credits
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Washington --Property Tax: Relief Available for Property Owners Affected by Floods, Windstorms
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