CCH TAX NEWS for December 28, 2007
FEDERAL NEWS
Proposed Regulations on Cash Balance Defined Benefit Plans Released (NPRM REG-104946-07)
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IRS Announces Inflation-Adjusted Rates for Air Transportation Excise Taxes (IR-2007-208)
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IRS Announces Effect of AMT Patch and Provides 2007 Filing Guidance (IR-2007-209)
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No Abuse of Discretion Where Offer-In-Compromise Based on Doubt as to Liability Not Considered (Baltic, TC)
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STATE NEWSIllinois --Sales and Use Tax: Adult Clubs Improperly Denied Amusement Tax Exemption
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Missouri --Corporate Income Tax: Affiliated Group May Elect to Use Single-Factor Apportionment Method
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New York --Corporate Income Tax: Refund Based on Loss From Sale of Subsidiary Incorrectly Denied
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