Table of Contents

• Notice 2007-33
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • 30-YEAR TREASURY SECURITIES INTEREST RATE
  • Drafting Information
• Notice 2007-40
  • BACKGROUND
  • INFLATION ADJUSTMENT FACTORS AND REFERENCE PRICES
  • PHASE-OUT CALCULATION
  • CREDIT AMOUNT BY QUALIFIED ENERGY RESOURCE AND FACILITY, REFINED COAL, AND INDIAN COAL
  • DRAFTING AND CONTACT INFORMATION
• Notice 2007-41
• Notice 2007-42
  • BACKGROUND
  • INTERIM GUIDANCE
• Rev. Proc. 2007-33
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. SAFE HARBOR METHOD OF ACCOUNTING FOR UNCOLLECTED INTEREST
  • SECTION 5. EXAMPLE
  • SECTION 6. ADOPTION OF SAFE HARBOR METHOD OF ACCOUNTING
  • SECTION 7. REQUEST FOR COMMENTS
  • SECTION 8. EFFECTIVE DATE
  • SECTION 9. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION