CCH TAX NEWS for January 3, 2008
FEDERAL NEWS
IRS Kicks Off 2008 Filing Season (IR-2008-1; FS-2008-1; FS-2008-2; FS-2008-3; FS-2008-4; FS-2008-5; FS-2008-6; FS-2008-7; FS-2008-8; FS-2008-9; FS-2008-10)
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IRS Issues Proposed Regulations Regarding Diversification Requirements for Defined Contribution Plans Using Employer Securities (NPRM REG-136701-07)
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Partnership Distribution of Promissory Notes Not Taxable to Partners (Countryside Limited Partnership, TCM)
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STATE NEWSIndiana --Corporate Income Tax: Apportionment, Consolidated Return, NOL Issues Determined
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Michigan --Corporate Income Tax: Sourcing Provisions for Media Receipts Adde
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Pennsylvania --Miscellaneous Tax: Local Base of Operations Not Required for City Business Privilege Tax
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