Washington Dispatch - January 2007

IRS Notice 2007-9: First Guidance on Application of CFC-to-CFC Look-Through Rule -- IRS Notice 2007-13 Announces Significant Change to Subpart F Substantial Assistance Rule -- IRS Final Regs Issued on Space, Ocean, Communications Sourcing -- IRS to Add Bulgarian Entity to CTB Per Se List -- Guidance on New Transfer Pricing Intercomany Services Regs -- IRS Prefiling Agreement Program Extended -- Schedule M-3 Now Required for Many Partnerships -- U.S.-France Income Tax, Estate Tax Protocols Enter into Force