Excerpt:

INCOME TAX
T.D. 9362, page 1050.
REG–209020–86, page 1075.
Temporary and proposed regulations under section 905 of the
Code provide rules relating to a United States taxpayer’s obligation
to notify the Internal Revenue Service of a foreign tax redetermination,
which is a change in foreign tax liability that may
affect the taxpayer’s foreign tax credit. These regulations also
provide rules under section 6689 relating to the civil penalty
for failure to notify the IRS of a foreign tax redetermination.
Notice 2007–93, page 1072.
This notice describes how the amendment to section 6404(g)
made by the Small Business and Work Opportunity Act of 2007
applies to notices under section 6404(g)(1) that are provided
on or after November 26, 2007.
Rev. Proc. 2007–67, page 1072.
Change in accounting method. This document allows taxpayers,
under certain conditions, to request to revise the year
of change for a Form 3115, Application for Change in Accounting
Method, that is pending in the national office. It also
modifies the period for taking into account a net positive section
481(a) adjustment when the Commissioner approves the
taxpayer’s request to revise the year of change. Rev. Proc.
97–27 modified.
Announcement 2007–110, page 1082.
This announcement contains changes in filing procedures for
Form 1042–S, Foreign Person’s U.S. Source Income Subject
to Withholding, filed electronically or magnetically. These
changes are effective immediately.

Notes:

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