CCH TAX NEWS for February 5, 2007
FEDERAL NEWS
Guidance Provided on Procedures for Requesting Rescission of Certain Tax Shelter Penalties (Rev. Proc. 2007-21)
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CCH Weekly Report--What's Happening on the Tax Front: President Prepares to Release FY 2008 Budget; Senate Passes Minimum Wage/Small Business Bill; House Approves Funding Resolution; IRS Makes Available Schedule M-3
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STATE NEWS
Massachusetts--Corporate Income Tax: REIT Distributions Held Ineligible for Dividends-Received Deduction
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Utah--Corporate Income Tax: Gain From Sale of Business Was Nonbusiness Income
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