Small Business Taxes & Management

IRS Pronouncements--2006

Small Business Taxes & ManagementTM--Copyright 2006, A/N Group, Inc.

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The list below contains a synopses of selected revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2006. The list is limited to those items we believe to be of interest to small to mid-sized businesses, their advisors, CPAs, etc. Rulings, etc. dealing with banks, insurance companies, foreign operations, nonprofits, exotic transactions, etc. are generally excluded. For a similar listing for prior years, go to:

IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000

We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". You can download any Bulletin at the IRS website. The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page or, for more details go to the IRS AFR page



Cumulative Listings - 2006

Revenue Rulings

Rev. Rul. 2006-63 (IRB 2006-52) Interest rates; underpayments and overpayments; Sec. 6221; calendar quarter beginning January 1, 2007.
Rev. Rul. 2006-62 (IRB 2006-52) LIFO Price indexes, October, 2006.
Rev. Rul. 2006-60 (IRB 2006-48) 2007 covered compensation tables; permitted disparity; Sec. 401; defined benefit plans.
Rev. Rul. 2006-59 (IRB 2006-48) LIFO Price indexes, September, 2006.
Rev. Rul. 2006-57 (IRB 2006-47) Qualified transportation fringes; smartcards and debit cards; use of smartcards by employers; Sec. 132(f).
Rev. Rul. 2006-58 (IRB 2006-46) Charitable remainder trust as shareholder in real estate investment trust; REIT; partner; excess inclusion income.
Rev. Rul. 2006-56 (IRB 2006-46) Excess per diem allowances; no process to track allowances; per diem allowances in excess of federal per diem rates; lack of substantiation; repayment of excess amount; accountable plan.
Rev. Rul. 2006-53 (IRB 2006-44) LIFO Price indexes, August, 2006.
Rev. Rul. 2006-49 (IRB 2006-40) Interest rates; underpayments and overpayments; Sec. 6221; calendar quarter beginning October 1, 2006.
Rev. Rul. 2006-48 (IRB 2006-39) LIFO Price indexes, July, 2006.
Rev. Rul. 2006-47 (IRB 2006-39) Fringe benefits aircraft valuation formula; SIFL; cent-per-mile; terminal rate.
Rev. Rul. 2006-46 (IRB 2006-39) Conservation security program; CSP; Sec. 126; cost-share payments; income exclusion.
Rev. Rul. 2006-36 (IRB 2006-36) Health reimbursement arrangements; amounts paid as medical benefits to designated beneficiary other than spouse not excludable; Notice 2002-45 and Rev. Ruls. 2002-41 and 2005-24 amplified.
Rev. Rul. 2006-43 (IRB 2006-35) Government pick-up plans; employer contributions; income tax; prospective application; state or political subdivision.
Rev. Rul. 2006-42 (IRB 2006-35) Levy on bank account; superpriority lien argument not a defense to a levy; wrongful levy suit; statute of limitations.
Rev. Rul. 2006-41 (IRB 2006-35) LIFO Price indexes, June, 2006.
Rev. Rul. 2006-40 (IRB 2006-32) LIFO Price indexes, May, 2006.
Rev. Rul. 2006-37 (IRB 2006-30) Low-income housing credit; satisfactory bond; bond factor amounts for January through September 2006.
Rev. Rul. 2006-38 (IRB 2006-29) Prohibited transactions; first tier excise tax calculations; Sec. 4975; employer failure to timely pay elective deferrals to a qualified plan.
Rev. Rul. 2006-34 (IRB 2006-26) Real property interests; closely held business; safe harbor; non-exclusive list of factors in deceased owner's activities to support sufficiently active role; Sec. 6166; Rev. Rul. 75-365 revoked; Rev. Rul. 75-367 revoked in part.
Rev. Rul. 2006-33 (IRB 2006-26) LIFO Price indexes, April, 2006.
Rev. Rul. 2006-32 (IRB 2006-26) Special use value; farms; interest rates; 2006 interest rate; Sec. 2032A; estate tax.
Rev. Rul. 2006-30 (IRB 2006-25) Interest rates; underpayments and overpayments; Sec. 6221; calendar quarter beginning July 1, 2006.
Rev. Rul. 2006-26 (IRB 2006-22) Sec. 2056; IRA; marital deduction; surviving spouse; qualifying income interest for life in IRA; marital trust designated as beneficiary; qualifying terminable interest property; QTIP; Rev. Rul. 2000-2 modified and superseded.
Rev. Rul. 2006-28 (IRB 2006-22) LIFO Price indexes, March, 2006.
Rev. Rul. 2006-27 (IRB 2006-21) Down payment assistance; home buyers; qualification as tax-exempt charities; tax treatment of assistance received.
Rev. Rul. 2006-23 (IRB 2006-17) LIFO Price indexes, February, 2006.
Rev. Rul. 2006-21 (IRB 2006-15) Frivolous tax returns; reliance on Paperwork Reduction Act.
Rev. Rul. 2006-20 (IRB 2006-15) Frivolous tax returns; Native American treaty.
Rev. Rul. 2006-19 (IRB 2006-15) Frivolous tax returns; sham trusts.
Rev. Rul. 2006-18 (IRB 2006-15) Frivolous tax returns; only certain persons subject to tax.
Rev. Rul. 2006-17 (IRB 2006-15) Frivolous tax returns; nunc pro tunc.
Rev. Rul. 2006-16 (IRB 2006-14) Sec. 6015 relief; joint and several liability; previous Chapter 7 bankruptcy; proof of claim.
Rev. Rul. 2006-15 (IRB 2006-13) LIFO Price indexes, January, 2006.
Rev. Rul. 2006-13 (IRB 2006-13) Fringe benefits aircraft valuation formula; SIFL; cent-per-mile; terminal rate.
Rev. Rul. 2006-12 (IRB 2006-12) Interest rates; underpayments and overpayments; Sec. 6221; calendar quarter beginning April 1, 2006.
Rev. Rul. 2006-11 (IRB 2006-12) TEFRA partnership provisions; classification of items; affiliated group on a consolidated return; Sec. 6231; partnership item; affected item.
Rev. Rul. 2006-9 (IRB 2006-9) Sec. 45; credit offset; qualified energy resources; credit not reduced on account of state or local tax credit.
Rev. Rul. 2006-8 (IRB 2006-9) LIFO Price indexes, December, 2005.
Rev. Rul. 2006-6 (IRB 2006-5) LIFO Price indexes, November, 2005.
Rev. Rul. 2006-2 (IRB 2006-2) Sec. 351; Rev. Rul. 74-503 incorrect and revoked; transferor's basis in transferee stock received in exchange for transferor stock; Sec. 362(a).


Revenue Procedures

Rev. Proc. 2006-56 (IRB 2006-52) Nonaccrual-experience method of accounting; NAE; procedure for requesting consent to change to, from, or within; Rev. Proc. 2002-9 modified and amplified.
Rev. Proc. 2006-54 (IRB 2006-49) Procedures for requesting assistance from U.S. competent authority; income, estate, or gift tax treaty; Rev. Procs 2002-52 and 2006-26 modified and superseded; Rev. Proc. 2006-9 amplified; Rev. Rul. 92-75 clarified.
Rev. Proc. 2006-53 (IRB 2006-48) Cost-of-living adjustments for 2007; standard deduction; tax brackets; personal exemption; phaseouts.
Rev. Proc. 2006-52 (IRB 2006-48) Chapter 12 Title 11 bankruptcy; procedures to request determinations of income tax effects.
Rev. Proc. 2006-51 (IRB 2006-47) Maximum amount of foreign earned income; inflation adjustment; exclusion from gross income under Sec. 911; Rev. Proc. 2005-70 amplified.
Rev. Proc. 2006-49 (IRB 2006-47) Optional standard mileage rates 2007; 48.5 cents per mile; 20 cents per mile medical or moving; Rev. Proc. 2005-78 superseded.
Rev. Proc. 2006-48 (IRB 2006-47) Adequate disclosure for reducing an understatement penalty of income tax; information shown on a return; Sec. 6662(d); 6694(a).
Rev. Proc. 2006-42 (IRB 2006-47) Automatic approval to change elections to apportion interest expenses and research and experimentation expense; domestic production activities deduction; Sec. 861; Sec. 199.
Rev. Proc. 2006-47 (IRB 2006-45) Sec. 199; income attributable to domestic production activities; W-2 wages; limitation; determination of paragraph (e)(1) wages.
Rev. Proc. 2006-46 (IRB 2006-45) Automatic approval to adopt, change, retain an annual accounting period; Sec. 442; partnership, S corporation, personal service corporation, trust; Rev. Proc. 2002-38 clarified, modified, amplified, superseded.
Rev. Proc. 2006-45 (IRB 2006-45) Automatic approval to change annual accounting period; Sec. 442; Rev. Proc. 2002-37 clarified, modified, amplified, superseded.
Rev. Proc. 2006-43 (IRB 2006-45) Automatic consent procedures; change in accounting method to comply with Reg. Sec. 1.168(k)-1; 1.1400L(b)-1; Rev. Proc. 2002-9 modified and amplified.
Rev. Proc. 2006-44 (IRB 2006-44) Appeals arbitration program; cases in which a limited number of factual issues remain unresolved following settlement discussions in Appeals.
Rev. Proc. 2006-41 (IRB 2006-43) Per diem allowances; travel away from home; Rev. Proc. 2005-67 superseded; business expenses; high-low method.
Rev. Proc. 2006-38 (IRB 2006-39) Low-income housing credit; unused housing credit carryover; calendar year 2006.
Rev. Proc. 2006-37 (IRB 2006-38) Advance consent procedures for change in accounting method; Sec. 263; 167; 3-1/2 month rule; Rev. Proc. 2006-12 modified.
Rev. Proc. 2006-36 (IRB 2006-38) Procedures for requesting creation of special statistical studies or compilations involving return information; Sec. 6108(b).
Rev. Proc. 2006-34 (IRB 2006-38) Specifications for filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding; electronically or magnetically.
Rev. Proc. 2006-35 (IRB 2006-37) Form 8802; Application for United States Residency Certification; user fee; postmark date October 2, 2006.
Rev. Proc. 2006-33 (IRB 2006-32) Electronic filing; magnetic media; form specifications; Rev. Proc. 2005-49 superseded.
Rev. Proc. 2006-30 (IRB 2006-31) Report of tips by employee to employer; guidance on Attributed Tip Income Program; ATIP; voluntary tip reporting.
Rev. Proc. 2006-32 (IRB 2006-28) Casualty and theft losses; safe harbor methods to determine amount; personal-use residential real and certain personal belongings damaged, destroyed, or stole as a result of Hurricanes Katrina, Rita, or Wilma.
Rev. Proc. 2006-31 (IRB 2006-27) Guidance on revoking an election under Sec. 83(b); information to be provided when requesting permission to revoke.
Rev. Proc. 2006-28 (IRB 2006-25) Sec. 911; individuals failing to meet eligibility requirements; adverse conditions in foreign country; list of countries; Sec. 911(d)(4) waiver.
Rev. Proc. 2006-21 (IRB 2006-24) Sec. 1502; consolidated returns; e-filing; Rev. Procs. 89-56; 90-39; 2002-32 modified.
Rev. Proc. 2006-22 (IRB 2006-23) Sec. 199; methods for determining amount of W-2 wages for limitation; domestic production activities deduction; procedure applies between Jan. 1, 2005 and May 17, 2006.
Rev. Proc. 2006-27 (IRB 2006-22) Administrative programs; correction programs; updates and expands Employee Plans Compliance Resolution System; EPCRS; Rev. Proc. 2003-44 modified and superseded.
Rev. Proc. 2006-24 (IRB 2006-22) Procedure for prompt determination by Service of any unpaid tax liability incurred during administration of bankruptcy estate; trustee; debtor in possession.
Rev. Proc. 2006-26 (IRB 2006-21) User fees; requests submitted to the U.S. competent authority; limitation on benefits provision of income tax treaties.
Rev. Proc. 2006-23 (IRB 2006-20) Requesting assistance from competent authority; American Samoa, Guam, Commonwealth of Northern Mariana Islands, U.S. Virgin Islands, Puerto Rico; Rev. Proc. 89-8 superseded.
Rev. Proc. 2006-17 (IRB 2006-14) Qualified mortgage bonds; QMBs; qualified mortgage credit certificates (MCCs).
Rev. Proc. 2006-18 (IRB 2006-12) Automobile owners and lessees; passenger automobiles; trucks and vans; lease inclusion tables; depreciation deduction.
Rev. Proc. 2006-16 (IRB 2006-9) Commercial revitalization program; retroactive allocation; Sec. 1400l; renewal community.
Rev. Proc. 2006-15 (IRB 2006-5) Special valuation rules; Reg. Sec. 1.61-21(d) and (e); maximum vehicle values; trucks and autos.
Rev. Proc. 2006-14 (IRB 2006-4) Use of replacement cost method to value parts inventory of heavy equipment dealers; safe harbor replacement method; automatic consent to change; Rev. Proc. 2002-9 modified and amplified; Rev. Proc. 2002-17 modified.
Rev. Proc. 2006-13 (IRB 2006-3) Reporting requirements; fair market value of conversion; Roth IRAs; safe harbor method for determining FMV of annuity contract; Sec. 408A.
Rev. Proc. 2006-12 (IRB 2006-3) Change in accounting method; automatic procedures; Sec. 263; Rev. Procs. 97-27 and 2002-9 modified and amplified; Rev. Procs. 2004-23 and 2005-9 superseded for certain taxable years.
Rev. Proc. 2006-11 (IRB 2006-3) Simplified service cost and simplified production method change procedures; advance consent; change in method of accounting; Sec. 263A; Rev. Proc. 97-27 and 2002-9 modified.
Rev. Proc. 2006-10 (IRB 2006-2) Qualifications necessary to become acceptance agent; ITIN; identification number; Rev. Proc. 96-52 superseded.
Rev. Proc. 2006-9 (IRB 2006-2) Explanation of procedure to request advance pricing agreement; APA; Rev. Proc. 2004-40 superseded.
Rev. Proc. 2006-8 (IRB 2006-1) User fees for employee plans and exempt organizations; letter rulings; determination letters; Rev. Proc. 2005-8 superseded.
Rev. Proc. 2006-7 (IRB 2006-1) Areas in which rulings will not be issued; international; Rev. Proc. 2005-7 superseded.
Rev. Proc. 2006-6 (IRB 2006-1) Employee plans determination letters; qualified status of employee plans; Sec. 401(a); 403(b); 409; 4975; Rev. Proc. 2005-6 superseded.
Rev. Proc. 2006-5 (IRB 2006-1) Technical advice; tax exempt and government entities; employee plans; Rev. Proc. 2005-5 superseded.
Rev. Proc. 2006-4 (IRB 2006-1) Rulings and information letters; issuance procedures; revised procedures; Rev. Proc. 2005-4 superseded.
Rev. Proc. 2006-3 (IRB 2006-1) Areas in which rulings will not be issued; domestic areas; Rev. Procs. 2005-3, 2005-61, 2005-68 superseded.
Rev. Proc. 2006-2 (IRB 2006-1) Technical advice; technical expedited advice; taxpayer rights; Rev. Proc. 2005-2 superseded.
Rev. Proc. 2006-1 (IRB 2006-1) Letter rulings, information letters; determination letters; revised procedures; Rev. Procs. 2005-1 and 2005-68 superseded.



T.D. 9297 (IRB 2006-50) Sec. 937; alternative presence test for determining bona fide resident of American Samoa, Guam, Northern Mariana Islands, Puerto Rico, U.S. Virgin Islands.
T.D. 9296 (IRB 2006-50) Sec. 41; computation and allocation of credit for increasing research activities; controlled group of corporations or a group of trades; election to compute the research credit using alternative incremental research credit rules.
T.D. 9295 (IRB 2006-49) Sec. 6011; 6111; 6112; rules relating to requests for private letter rulings regarding reportable transactions; tolling provision removed from current regulations.
T.D. 9294 (IRB 2006-48) Sec. 401; standards for electronic systems that make use of an electronic medium to provide a notice to a recipient, make a participant election or consent; retirement plan; employee benefit plan.
T.D. 9293 (IRB 2006-48) Sec. 199; final, temporary, and proposed regulations; deduction for income attributable to domestic product activities.
T.D. 9292 (IRB 2006-47) Sec. 704; allocations of creditable foreign tax expenditures; partners interest in partnership.
T.D. 9291 (IRB 2006-46) Sec. 6330; right to hearing befor or after levy; clarifying changes in way collection due process hearings are conducted; equivalent hearing.
T.D. 9290 (IRB 2006-46) Sec. 6320; right to hearing; filing of notice of federal tax lien; NFTL; collection due process hearings; equivalent hearing.
T.D. 9287 (IRB 2006-46) Sec. 7702; determination of attained age of insured; test whether contract qualifies as life insurance contract.
T.D. 9289 (IRB 2006-45) Sec. 752; taking into account certain obligations of business entity disregarded as separate from its owner; Sec. 856; Sec. 1361; obligation of disregarded entity; economic risk of loss.
T.D. 9288 (IRB 2006-44) Special enrollment examination for enrolled agents; SEE; user fee.
T.D. 9285 (IRB 2006-41) Sec. 448; nonaccrual-experience method of accounting; accrual method; performance of services; adopting or changing to.
T.D. 9283 (IRB 2006-41) Sec. 168; 1400L; additional first year depreciation; qualified property; 50-percent bonus depreciation; qualified New York Liberty Zone property.
T.D. 9284 (IRB 2006-40) Sec. 6502; limitations on the IRS's ability to enter into agreements extending statute of limitations for collection.
T.D. 9282 (IRB 2006-39) Sec. 162; 404; payment in redemption of employer securities; employee stock ownership plan; ESOP.
T.D. 9280 (IRB 2006-38) Sec. 411; final regulations; anti-cutback rules.
T.D. 9276 (IRB 2006-37) Sec. 3402; definition of supplemental wages for income tax withholding; income tax withholding requirements.
T.D. 9273 (IRB 2006-37) Sec. 367; carryover of certain tax attributes; corporations combining in a foreign-to-foreign or inbound corporate reorganization or liquidation under Sec. 367(b) and Sec. 381.
T.D. 9279 (IRB 2006-36) Sec. 671; REG-125071-06; widely held fixed investment trusts (WHFITs); non-mortgage widely held fixed investment trusts.
T.D. 9275 (IRB 2006-35) Sec. 410; final regulations; employees of a tax-exempt organization to be excluded from testing of 401(k) plan under certain circumstances.
T.D. 9278 (IRB 2006-34) Sec. 482; REG-146893-02; related party transactions; ownership of intangible property; contributions to value of such property; stewardship expenses.
T.D. 9267 (IRB 2006-34) Sec. 6103; REG-148864-03; return information disclosure to Bureau of Economic Analysis.
T.D. 9277 (IRB 2006-33) Sec. 4980G; Health Savings Accounts; HSAs; employer comparable contributions; calculation of comparable contributions.
T.D. 9274 (IRB 2006-33) Sec. 6103; disclosure of return information for investigative purposes; types of situations and contexts.
T.D. 9271 (IRB 2006-33) Sec. 338; step transaction doctrine not applied if Sec. 338(h)(10) election made; qualified stock purchase; reorganization.
T.D. 9270 (IRB 2006-33) Sec. 6045(f); 6041; information reporting; payments of gross proceeds to attorneys.
T.D. 9269 (IRB 2006-30) Sec. 382; ownership shift; loss corporation; qualified trust distributing ownership interest in an entity.
T.D. 9268 (IRB 2006-30) Sec. 6038; 6038A; REG-109512-05; clarification of information required to be furnished regarding certain related party transactions to foreign corporations and certain foreign-owned domestic corporations.
T.D. 9266 (IRB 2006-28) Sec. 3102; 3121; amendments to employment tax regulations; application of FICA to cash payments made for service not in course of employer's trade or business; for domestic service in private home; for agricultural labor; service performed as a home worker.
T.D. 9265 (IRB 2006-27) Sec. 7874; REG-112994-06; rules for determining whether a foreign corporation is a surrogate foreign corporation; indirect acquisition of a domestic corporation's properties.
T.D. 9264 (IRB 2006-26) Sec. 1502; REG-134317-05; elimination of regulatory impediments to electronic filing of certain statements required to be included in electronic returns; reporting burdens.
T.D. 9262 (IRB 2006-24) Sec. 199; REG-111578-06; deduction for domestic production activities; computer software.
T.D. 9260 (IRB 2006-23) Sec. 904; REG-144784-02; look-through treatment of dividends from noncontrolled Sec. 902 corporations; 10/50 corporations.
T.D. 9261 (IRB 2006-21) Sec. 1502; intercompany transactions; manufacturer incentive payments; ordinary and necessary business expense.
T.D. 9258 (IRB 2006-20) Sec. 1502; REG-133036-05; tacking rule; life-nonlife consolidated regulations; elimination of requirement relating to separation of profitable and loss activities.
T.D. 9259 (IRB 2006-19) Sec. 368; statutory mergers and consolidations; transitional relief; T.D. 9242; T.D. 9038.
T.D. 9256 (IRB 2006-16) Sec. 417; qualified joint and survivor annuities; qualified preretirement survivor annuities.
T.D. 9255 (IRB 2006-14) Sec. 1502; REG-164247-05; substitute agent of consolidated group.
T.D. 9253 (IRB 2006-14) Sec. 1441; 1442; withholding of tax on certain U.S. source income paid to foreign persons.
T.D. 9245 (IRB 2006-14) Sec. 6103; return information reflected on returns; limited disclosures.
T.D. 9254 (IRB 2006-13) Sec. 1502; sale of subsidiary stock at a loss by member of consolidated group; duplicate losses; redetermining basis; adjusting inside loss.
T.D. 9251 (IRB 2006-11) Sec. 951; earnings and profits of controlled foreign corporation; Sec. 304; preferred stock; allocation.
T.D. 9250 (IRB 2006-11) Sec. 367; 304; Rev. Ruls. 91-5 and 92-86 modified; foreign corporation; redemption through use of related corporation.
T.D. 9249 (IRB 2006-10) Sec. 468B; taxation and reporting of income earned on qualified settlement funds; escrow accounts; disputed ownership funds.
T.D. 9248 (IRB 2006-9) Sec. 937; bona fide resident of American Samoa; Guam; Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands; determining residency; effectively connected income rules.
T.D. 9247 (IRB 2006-9) Sec. 861; alternative method of valuing assets for purposes of apportioning expensesunder tax book value method; Reg. 1.861-9T.
T.D. 9246 (IRB 2006-9) Sec. 7701; dually chartered entities; business entities created under state or foreign law in more than one jurisdiction; domestic or foreign.
T.D. 9244 (IRB 2006-8) Sec. 358; REG-138879-05; basis of stock or securities received in exchange for or with respect to stock and securities; Sec. 1502; excess loss account; consolidated group; Rev. Rul. 55-355 obsoleted.
T.D. 9243 (IRB 2006-8) Sec. 367; 884; 6038B; statutory mergers or consolidations under Sec. 368(a)(1)(A); foreign corporations.
T.D. 9242 (IRB 2006-7) Sec. 368; definition of merger or consolidation as used in the code; removal of requirement that transactions must be carried out under domestic law.
T.D. 9239 (IRB 2006-6) Sec. 6011; REG-148568-04; returns and deposits; FICA; Form 944; annual filing; Form 941; de minimis; lookback rule.
T.D. 9238 (IRB 2006-6) Sec. 7874; surrogate foreign corporation; expanded affiliated group.
T.D. 9237 (IRB 2006-6) Sec. 401; designated Roth contributions under qualified cash or deferred arrangements.
T.D. 9236 (IRB 2006-5) Sec. 1374; application of Sec. 1374(d)(8) to any transaction described in that section that occurs on or after December 27, 1994 regardless of date of S election.
T.D. 9235 (IRB 2006-4) Sec. 7701; list of foreign business entities that are always classified as corporations; check the box classification.
T.D. 9233 (IRB 2006-3) Sec. 3121; payments for sickness or accident disability under workers' compensation law; FICA.


Proposed Regulations

REG-103043-05 (IRB 2006-49) Sec. 6112; rules relating to the obligation of material adivsors to prepare and maintain lists with respect to reportable transactions; T.D. 9295.
REG-103039-05 (IRB 2006-49) Sec. 6111; rules relating to the disclosure of reportable transactions by material advisors; T.D. 9295.
REG-103038-05 (IRB 2006-49) Sec. 6011; amend rules relating to disclosure of reportable transactions; T.D. 9295.
REG-110405-05 (IRB 2006-48) Sec. 362; determination of bases of assets and stock transferred in certain nonrecognition transactions; election to apply Sec. 362(e)(2)(C).
REG-136806-06 (IRB 2006-47) Sec. 141; treating payments in lieu of taxes as generally applicable taxes.
REG-141901-05 (IRB 2006-47) Sec. 72; taxation of the exchange of property for an annuity contract; exchanges of private annuities.
REG-140379-02 (IRB 2006-44) Sec. 141; 145; REG-142599-02; interest on state and local bonds; private activity bond; tax-exempt governmental bonds; mixed-use project; private business; partnership where partners are governmental persons.
REG-208270-86 (IRB 2006-42) Sec. 987; qualified business unit; QBU; gain or loss.
REG-109367-06 (IRB 2006-41) Sec. 1221; circumstances in which accounts or notes receivable are acquired for services rendered.
REG-148576-05 (IRB 2006-40) Increase in user fees for entering into and restructuring or reinstating installment agreements; fees for direct debt.
REG-121509-00 (IRB 2006-40) Sec. 959; 961; 1502; exclusion from gross income of previously taxed earnings and profits; E&P; related basis adjustments.
REG-168745-03 (IRB 2006-39) Sec. 263; amounts paid to acquire, produce, or improve tangible property; amounts to be capitalized.
REG-145154-05 (IRB 2006-39) Special Enrollment Examination; enrolled agents; user fee.
REG-124152-06 (IRB 2006-36) Sec. 901; 903; who is considered to pay a foreign tax.
REG-118897-06 (IRB 2006-31) Sec. 985; translation rates to be used when translating into dollars certain items transferred to a qualified business unit's home office; dollar approximate separate transactions method gain or loss.
REG-118775-05 (IRB 2006-28) Sec. 871; 881; portfolio interest rules; interest paid to a partnership or simple or grantor trust that has foreign partners or beneficiaries or owners.
REG-135866-02 (IRB 2006-27) Sec. 367; 1248; attribution of earnings and profits to shares of stock of current or former controlled foreign corporations; participation in nonrecognition transactions.
REG-139059-02 (IRB 2006-24) Sec. 21; child and dependent care credit; Working Families Tax Relief Act of 2004.
REG-122380-02 (IRB 2006-10) Circular 230; non-shelter items.
REG-113365-04 (IRB 2006-10) Sec. 468B; taxation of income earned on escrow accounts; trusts; and other funds used during deferred exchanges of like-kind property.
REG-146459-05 (IRB 2006-8) Sec. 402A; 408A, 402(g); designated Roth contributions and related earnings distributed from an eligible retirement plan; requirement for tax-free treatment; restrictions on rollovers; 403(b) plans.
REG-107722-00 (IRB 2006-4) Sec. 6655; requirements to make estimated tax payments.
REG-137243-02 (IRB 2006-4) Sec. 7216; rules regarding disclosure and use of tax return information by tax return preparers.



Notice 2006-110 (IRB 2006-51) Charitable contributions by payroll deductions; recordkeeping requirements as added by Pension Protection Act of 2006.
Notice 2006-109 (IRB 2006-51) Guidance to 501(c)(3) organizations, private foundations, supporting organizations, charitable organizations that maintain donor advised funds; Pension Protection Act of 2006.
Notice 2006-108 (IRB 2006-51) Conservation Reserve Program; CRP; farmer engaged in active trad or business; self-employment tax.
Notice 2006-107 (IRB 2006-51) Diversification; transition rules; defined contribution plans; model notice to employees.
Notice 2006-100 (IRB 2006-51) Deferral of compensation under Sec. 409A; reporting and wage withholding requirements for 2005 and 2006; Notice 2005-1 modified; Notice 2005-94 superseded.
Notice 2006-106 (IRB 2006-49) Amount of individual's wages, salary, other income exemption from notice of levy; 2007; tables.
Notice 2006-103 (IRB 2006-47) Patriots' Day; filing deadline for residents of Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, D.C. is April 17, 2007.
Notice 2006-101 (IRB 2006-47) List of United States tax treaties meet requirements of Sec. 1(h)(11)(C)(i)(II); Notice 2003-69 amplified and superseded.
Notice 2006-102 (IRB 2006-46) 2007 social security contribution and base; domestic employee coverage threshold; OASDI contribution for remuneration paid in 2007.
Notice 2006-99 (IRB 2006-46) Sec. 871; withholding and information reporting on foreign persons; foreign targeted registered obligations.
Notice 2006-98 (IRB 2006-46) 2007 cost-of-living adjustments; retirement plans; dollar limits on benefits; control employees; IR-2006-162 restated.
Notice 2006-97 (IRB 2006-46) Sec. 7701; 860E; excess inclusion income of pass-through entities; real estate investment trusts; REITs; mortgage pools; residual interests in real estate mortgage investment conduits; REMIC.
Notice 2006-96 (IRB 2006-46) Sec. 6695A; 6662; 170; new definitions of qualified appraisal and qualified appraiser; substantiating deductions for charitable contributions of property; penalties for appraisals; substantial or gross valuation misstatements.
Notice 2006-95 (IRB 2006-45) Reasonable mortality charge requirement; Sec. 7702; Notice 88-128 supplemented; Notice 2004-61 modified and superseded.
Notice 2006-93 (IRB 2006-44) Sec. 6049; new information reporting requirements for payments of interest on state or local bonds; tax-exempt interest.
Notice 2006-87 (IRB 2006-43) Sec. 911; limitation on housing expenses; specified locations; foreign locations.
Notice 2006-79 (IRB 2006-43) Sec. 409A; transition relief extended through December 31, 2007.
Notice 2006-91 (IRB 2006-42) Sec. 1033(e)(2); extension of replacement period for livestock sold on account of drought; 4-year replacement period; list of counties with severe drought during preceding 12 months.
Notice 2006-90 (IRB 2006-42) Form 8802; Application for United States Residency Certification; new user fee; postmark date November 1, 2006; Rev. Proc. 2006-35 modified.
Notice 2006-88 (IRB 2006-42) Electricity produced from certain renewable resources; credit for open-loop biomass.
Notice 2006-86 (IRB 2006-41) Sec. 152; interim guidance; rule for determining which taxpayer may claim qualifying child; tie-breaking; head-of-household; child credit; dependent care credit; earned income credit; exclusion for dependent care assistance.
Notice 2006-85 (IRB 2006-41) Sec. 367; IRS to issue regulations to address certain triangular reorganizations involving foreign corporations.
Notice 2006-84 (IRB 2006-41) Income from performing services at U.S. Naval Base at Guantanamo Bay not income earned in restricted country.
Notice 2006-78 (IRB 2006-41) Phase-out of qualifed hybrid motor vehicle credit; new advanced lean burn; Toyota Motor Corporation; autos and light trucks purchased beginning October 1, 2006.
Notice 2006-83 (IRB 2006-40) Chapter 11 debtors; bankruptcy estates; post-petition income under Bankruptcy Abuse Prevention and Consumer Protection Act of 2005; reporting responsibilities for return preparers.
Notice 2006-81 (IRB 2006-40) Guidance for making election under Sec. 355(b)(3)(C).
Notice 2006-77 (IRB 2006-40) Final regulations for additional first year depreciation; Sec. 168(k); qualified Gulf Opportunity (GO) Zone property; Notice 2006-67 modified and superseded; Rev. Proc. 2002-9 modified and amplified.
Notice 2006-82 (IRB 2006-39) Extension of replacement period for livestock sold on account of drought; 4-year replacement period; procedure for determining counties with exceptional conditions.
Notice 2006-76 (IRB 2006-38) Sec. 937(b); examples provided; determining whether income is derived from sources within a U.S. possession or territory; income effectively connected with conduct of a trade or business.
Notice 2006-72 (IRB 2006-36) Information reporting requirements for qualified tuition and related expenses under Sec. 6050S.
Notice 2006-73 (IRB 2006-35) Interim revisions to Forms 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession; Form 8840, Closer Connection Exception Statements for Aliens; disregard certain line items.
Notice 2006-71 (IRB 2006-34) Notice 2006-53 modified; effective date extended to December 1, 2006.
Notice 2006-70 (IRB 2006-33) Sec. 7874; certain acquisitions; June 6, 2006.
Notice 2006-67 (IRB 2006-33) Additional first-year depreciation; 50%; Sec. 1400N; Gulf Opportunity Zone; GO; Rev. Proc. 2002-9 modified and amplified.
Notice 2006-69 (IRB 2006-31) FSA; health flexible spending arrangement; guidance on use of debit cards; health reimbursement arrangement; substantiating claimed medical expenses; dependent care; Rev. Rul. 2003-43 amplified.
Notice 2006-68 (IRB 2006-31) Offer in compromise; nonrefundable down payment; waiver for low-income taxpayers.
Notice 2006-65 (IRB 2006-31) New excise taxes; related disclosure requirements; potentially abusive tax shelter transactions to which tax-exempt entities are parties.
Notice 2006-62 (IRB 2006-29) 2006 enhanced oil recovery credit; taxable years beginning in 2006 calendar year.
Notice 2006-61 (IRB 2006-29) 2006 marginal product rates; Sec. 613A; percentage depletion.
Notice 2006-60 (IRB 2006-29) Sec. 45D; IRS to amend regulations; requirements to be a qualified active low-income community business when activities involve certain targeted populations under Sec.45D(e)(2).
Notice 2006-59 (IRB 2006-28) Disaster leave-sharing plans; description of plans; employer-sponsored leave bank; treatment of deposited amounts as income or compensation; no deduction allowed to employee.
Notice 2006-58 (IRB 2006-28) Sec. 856(d)(9); treatment of hotel, motel or similar establishment; definition of lodging facility; used to provide temporary housing to certain persons affected by Hurricane Katrina or Rita.
Notice 2006-56 (IRB 2006-28) Deadlines for certain taxpayers affected by Hurricane Katrina; additional postponement to October 16, 2006; Notice 2006-20 supplemented and modified.
Notice 2006-57 (IRB 2006-27) Due date for filing Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession postponed to October 16, 2006.
Notice 2006-53 (IRB 2006-26) Notice 2006-26 modified and clarified; component that provides structural support or finisfinished surface or component with principal purpose unrelated to reduction of heat loss or gain is not component designed primarily to reduce heat loss or gain of a dwelling; Sec. 25C.
Notice 2006-52 (IRB 2006-26) Sec. 179D(c)(1) and (d); process for obtaining certification for commercial building's interior lighting systems, heating, cooling, ventilation, and hot water systems, or building envelope; energy efficiency requirements; list of software programs for calculating energy and power consumption.
Notice 2006-51 (IRB 2006-25) Renewable electricity production and refined coal production; inflation adjustment factor and reference prices; Sec. 45.
Notice 2006-46 (IRB 2006-24) Sec. 897; final regulations; revision of temporary regulations; inbound statutory mergers and consolidations described in Sec. 368(a)(1)(A); foreign-to-foreign asset reorganizations; stock disposition rule; Notice 89-85 amplified.
Notice 2006-30 (IRB 2006-24) NMWHFIT; non-mortgage widely held fixed investment trusts; qualified exception; Sec. 1.671-5(c)(2)(iv)(E); extended 60 days.
Notice 2006-48 (IRB 2006-21) AJCA; income and assets related to the leasing of aircraft or vessels in foreign commerce.
Notice 2006-43 (IRB 2006-21) Notice IRS will amend regulations Sec. 883; gross income international operation of ships or aircraft.
Notice 2006-47 (IRB 2006-20) Elections; American Jobs Creation Act of 2004; revocation of certain elections; deadline; Rev. Proc. 2002-9 modified and amplified.
Notice 2006-45 (IRB 2006-20) State and local bonds; qualified highway or surface freight transfer facilities; information reporting requirements.
Notice 2006-44 (IRB 2006-20) Sample plan amendment; discretionary amendment; Roth Sec. 401(k) plan; designated Roth contributions in 401(k) plans.
Notice 2006-41 (IRB 2006-18) Gulf Opportunity Zone Bonds; Advance Refunding Bonds; Gult Tax Credit Bonds; information reporting requirements.
Notice 2006-37 (IRB 2006-18) Credit for sales of fuel produced from a nonconventional soure; inflation factor; reference price; Sec. 29.
Notice 2006-38 (IRB 2006-16) Rehabilitation credit; property in areas affected by Hurricanes Katrina, Rita, or Wilma; safe harbor period of three years for repair of rehabilitation credit property damaged by the hurricane; credit recapture; rehabilitation begun but property not placed in service.
Notice 2006-33 (IRB 2006-15) Sec. 409(A); offshore trusts associated with nonqualified deferred compensation.
Notice 2006-31 (IRB 2006-15) Common frivolous arguments and schemes; civil and criminal penalties; abusive tax-avoidance schemes; Notice 2005-30 modified and superseded.
Notice 2006-35 (IRB 2006-14) Qualified intermediary; QI; foreign country; financial institution; Announcement 2000-48 and Notice 2001-43 modified.
Notice 2006-29 (IRB 2006-12) Amendments to final regulations T.D. 9241; Sec. 671; non-mortgage widely held fixed investment trusts.
Notice 2006-21 (IRB 2006-12) Alabama, Louisana, and Mississippi; state population; Gulf Opportunity Zone.
Notice 2006-28 (IRB 2006-11) Sec. 45; procedure for eligible contractor to certify a manufactured home is an energy efficient home.
Notice 2006-27 (IRB 2006-11) Sec. 45; procedure for eligible contractor to certify a dwelling unit is an energy efficient home.
Notice 2006-26 (IRB 2006-11) Sec. 25C; property certification; eligible building envelope component; qualified energy property; nonbusiness energy property credit; manufacturer's certification.
Notice 2006-25 (IRB 2006-11) Sec. 48B; qualifying gasification project.
Notice 2006-24 (IRB 2006-11) Sec. 48A; qualifying advanced coal project.
Notice 2006-23 (IRB 2006-11) Patriot's Day; due date for returns for individual taxpayers residing in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, and District of Columbia; April 18, 2006 filing deadline; payment of first estimated tax for 2007.
Notice 2006-20 (IRB 2006-10) Hurricane Katrina; deadlines postponed; Notices 2005-66, 2005-73, 2005-81 supplemented.
Notice 2006-17 (IRB 2006-10) Sec. 165(i); deadline for making election postponed; preceding taxable year; Hurricane Katrina, Rita, or Wilma.
Notice 2006-7 (IRB 2006-10) Sec. 54; facilities that may be financed with the proceeds of clean renewable energy bonds; Notice 2005-98 supplemented.
Notice 2006-16 (IRB 2006-9) Examples of transactions same or substantially similar to those in Notice 2002-35; Form 8886 Reportable Transaction Disclosure Statement not required; disclosure requirement safe harbor; Notice 2002-35 clarified and modified.
Notice 2006-15 (IRB 2006-8) Sec. 664(d); CRAT; CRUT; charitable remainder annuity trust; charitable remainder unitrust; spouse right of election.
Notice 2006-13 (IRB 2006-8) Sec. 1503(d); reasonable cause standard; cure late filings.
Notice 2006-12 (IRB 2006-7) Sec. relief with respect to taxpayers affected by Hurricanes Katrina and Rita; relief from backup withholding.
Notice 2006-11 (IRB 2006-7) Sec. 42; suspension of certain requirements; low-income housing credit projects.
Notice 2006-9 (IRB 2006-6) Certify automobile and light truck; lean burn technology credit; qualified hybrid vehicle credit; guidance to taxpayers who purchase autos and trucks.
Notice 2006-10 (IRB 2006-5) Hurricane Katrina evacuation allowances; income and employment tax treatment of allowances paid by federal executive agencies to employees; reimbursement for certain expenses.
Notice 2006-6 (IRB 2006-5) Sec. 6011; future changes; remove from reportable transactions significant book-tax differences.
Notice 2006-1 (IRB 2006-4) Sec. 170; information reporting by organizations that receive contributions of qualified vehicles.
Notice 2006-4 (IRB 2006-3) Sec. 409A; outstanding stock rights; exclusion from coverage under Sec. 409A; determination of fair market value; FMV.
Notice 2006-3 (IRB 2006-3) Sec. 1(h); dividends paid; domestic corporation dividends taxed at rates applicable to capital gains; Sec. 6042; foreign corporations.



Announcement 2006-104 (IRB 2006-52) Corrections to regulations; T.D. 9292; allocation of creditable foreign tax expenditures by partnerships.
Announcement 2006-103 (IRB 2006-52) Corrections to regulations; T.D. 9293; Sec. 199 amendments made by Tax Increase Prevention and Reconciliation Act; TIPRA.
Announcement 2006-102 (IRB 2006-52) Corrections to regulations; T.D. 9273; carryover of certain tax attributes; earnings and profits; Sec. 367; 381.
Announcement 2006-100 (IRB 2006-51) Listed transactions; updated procedures for closing cases; settlement not reached in Office of Appeals.
Announcement 2006-98 (IRB 2006-51) Correction to proposed regulations; REG-103039-05; disclosure of reportable transactions by material advisors.
Announcement 2006-97 (IRB 2006-50) Announcement 2006-61; correction to phone number; small business/self-employed; SB/SE; Fast Track Settlement; FTS.
Announcement 2006-96 (IRB 2006-50) Per diem allowances; high-low method; correction to perior for which Martha's Vineyard is high-cost locality.
Announcement 2006-95 (IRB 2006-50) Settlement initiative; current and former employees of foreign embassies, consular offices, or international organizations in U.S.; participation in SEP/IRA plans; procedures to be followed.
Announcement 2006-93 (IRB 2006-48) Procedures for 501(c)(3) tax-exempt organizations; request a change in their public charity classification.
Announcement 2006-91 (IRB 2006-47) Sec. 358; 1502; corrections to final and temporary regulations T.D. 9244; determination of the basis of stock or securities received in exchange.
Announcement 2006-90 (IRB 2006-47) Corrections to REG-124152-06.
Announcement 2006-88 (IRB 2006-46) New energy efficient home credit; software developers; RESNET; dwelling unit; Notices 2006-27 and 2006-28 modified.
Announcement 2006-86 (IRB 2006-45) Dual consolidated losses either in U.S. or United Kingdom; Sec. 1503; election.
Announcement 2006-85 (IRB 2006-45) T.D. 9276; corrections to final regulations; definition of supplemental wages for income tax withholding purposes.
Announcement 2006-84 (IRB 2006-45) T.D. 9281; corrections to final and temporary regulations; interest expense deduction of foreign corporations engaged in trade or business in U.S.
Announcement 2006-80 (IRB 2006-45) New income tax treaty; Bangladesh; new protocol; Sweden.
Announcement 2006-89 (IRB 2006-44) T.D. 9274; corrections to final regulations; disclosure of return information; Sec. 6103.
Announcement 2006-87 (IRB 2006-44) 2007 IRS Individual e-file Partnership Program; electronic filing.
Announcement 2006-83 (IRB 2006-44) T.D. 9274; corrections to final regulations; definition of supplemental wages for income tax withholding purposes; income tax requirements for employers.
Announcement 2006-82 (IRB 2006-44) T.D. 9281; corrections to final and temporary regulations; determination of interest expense deduction of foreign corporations.
Announcement 2006-79 (IRB 2006-43) REG-112994-06; Sec. 7874; notice of proposed rulemaking; foreign entity treated as surrogate foreign corporation.
Announcement 2006-78 (IRB 2006-42) Sec. 411(d)(6); anti-cutback rules; nonforfeitability requirements.
Announcement 2006-74 (IRB 2006-42) Income Verification Express Service program; IVES; electronic delivery of IRS transcripts; Form 4506-T; Request for Transcript of Tax Return.
Announcement 2006-73 (IRB 2006-42) Publication 1220; Rev. Proc. 2006-33; updates and clarifications; filing of information returns.
Announcement 2006-72 (IRB 2006-40) Correction to final regulations; TD 9277; guidance regarding employer comparable contributions; Health Savings Accounts; HSAs; Sec. 4980G.
Announcement 2006-70 (IRB 2006-40) Minimum funding standards; alternative funding schedule election; Pension Protection Act of 2006 (PPA).
Announcement 2006-67 (IRB 2006-38) Corrections to temporary regulations; T.D. 9260; separate foreign tax credit limitations to dividends received from noncontrolled Sec. 902 corporations.
Announcement 2006-66 (IRB 2006-37) Corrections to final regulations; T.D. 9254; when member of a consolidated group transfers subsidiary stock at a loss; member holding loss shares of subsidiary stock and subsidiary ceases to be a member of group.
Announcement 2006-65 (IRB 2006-37) Additional corrections to proposed regulations; REG-135866-02; computation of earnings and profits of controlled foreign corporations involved in certain nonrecognition transactions.
Announcement 2006-64 (IRB 2006-37) Corrections to proposed regulations; REG-135866-02; computation of earnings and profits of controlled foreign corporations involved in certain nonrecognition transactions.
Announcement 2006-63 (IRB 2006-37) Private collection agencies; PCAs; description of legal restrictions and administrative procedures; taxpayer's rights and protections.
Announcement 2006-61 (IRB 2006-36) Fast Track Settlement program; small business/self employed taxpayers; expedite case resolution.
Announcement 2006-56 (IRB 2006-35) Corrections to temporary regulations T.D. 9262 (IRB 2006-24); Sec. 199; income attributable to domestic production activities; computer software.
Announcement 2006-50 (IRB 2006-34) Sec. 482; particular services eligible to be evaluated at cost.
Announcement 2006-52 (IRB 2006-33) Form 3115; instructions revised as of May 2006; Application for Change in Accounting Method.
Announcement 2006-45 (IRB 2006-31) Nonbank trustees; list of entities approved to act as nonbank trustees; Sec. 1.408-2(e); Announcement 2005-59 updated and superseded.
Announcement 2006-49 (IRB 2006-29) Work opportunity tax credit; welfare-to-work tax credit; no credit allowed without proper certification by local agency.
Announcement 2006-47 (IRB 2006-28) Corrections to proposed regulations; REG-134317-05; guidance necessary to facilitate business electronic filing.
Announcement 2006-44 (IRB 2006-27) Correction to final regulations T.D. 9254; consolidated group transfer of subsidiary stock at a loss.
Announcement 2006-39 (IRB 2006-26) Form 6765; Credit for Increasing Research Activities; revised; 20% of energy research consortia expense included in alternative incremental credit.
Announcement 2006-38 (IRB 2006-24) Corrections to final regulations; T.D. 9243; statutory mergers and consolidations.
Announcement 2006-34 (IRB 2006-21) Withdrawal of proposed regulations (REG-131264-04); Sec. 1502; intercompany transactions; manufacturer incentive payments; reconsideration.
Announcement 2006-32 (IRB 2006-20) Correction to T.D. 9248; Sec. 881(b) and 937(a); bona fide residency in American Samoa, Guam, Northern Mariana Islands, Puerto Rico, U.S. Virgin Islands.
Announcement 2006-31 (IRB 2006-20) Corrections to T.D. 9244; determination of the basis of stock or securities received in exchange for other stock or securities in certain transactions.
Announcement 2006-30 (IRB 2006-19) Proposed regulations REG-150313-01 relating to redemptions taxable as dividend distributions withdrawn.
Announcement 2006-29 (IRB 2006-19) Hurricane Katrina, Rita, Wilma; placed-in-service date for property eligible for additional first year depreciation deduction extended through December 31, 2006.
Announcement 2006-26 (IRB 2006-18) Corrections to T.D. 9191; Sec. 163(d); election to take qualified dividends as investment income for calculating deduction for investment income expense.
Announcement 2006-25 (IRB 2006-18) Form 8898; Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession; American Samoa; Guam; Commonwealth of the Northern Mariana Islands; Commonwealth of Puerto Rico; U.S. Virgin Islands.
Announcement 2006-22 (IRB 2006-16) Advance Pricing greements; APAs; structure and activities of APA program.
Announcement 2006-15 (IRB 2006-11) Corrections to T.D. 9192; determination of tax attributes available for reduction; method for reducing attributes.
Announcement 2006-12 (IRB 2006-6) Correction to T.D. 9023 IRB 2005-25; Sec. 301.7701-3T.
Announcement 2006-11 (IRB 2006-6) Correction to REG-158080-04 IRB 2005-43; Sec. 409A; nonqualified deferred compensation plans.
Announcement 2006-8 (IRB 2006-4) Mutual agreement; U.S. and Mexican Competent Authorities; fiscally transparent entities entitled to treaty benefits; procedures for claiming those benefits.
Announcement 2006-2 (IRB 2006-2) Form 8609; Low-Income Housing Credit Allocation and Certification; Form 8609-A; forms have changes.


       Links to Individual Bulletins

Internal Revenue Bulletin 2006-1        Internal Revenue Bulletin 2006-27
Internal Revenue Bulletin 2006-2        Internal Revenue Bulletin 2006-28
Internal Revenue Bulletin 2006-3        Internal Revenue Bulletin 2006-29
Internal Revenue Bulletin 2006-4        Internal Revenue Bulletin 2006-30
Internal Revenue Bulletin 2006-5        Internal Revenue Bulletin 2006-31
Internal Revenue Bulletin 2006-6        Internal Revenue Bulletin 2006-32
Internal Revenue Bulletin 2006-7        Internal Revenue Bulletin 2006-33
Internal Revenue Bulletin 2006-8        Internal Revenue Bulletin 2006-34
Internal Revenue Bulletin 2006-9        Internal Revenue Bulletin 2006-35
Internal Revenue Bulletin 2006-10      Internal Revenue Bulletin 2006-36
Internal Revenue Bulletin 2006-11      Internal Revenue Bulletin 2006-37
Internal Revenue Bulletin 2006-12      Internal Revenue Bulletin 2006-38
Internal Revenue Bulletin 2006-13      Internal Revenue Bulletin 2006-39
Internal Revenue Bulletin 2006-14      Internal Revenue Bulletin 2006-40
Internal Revenue Bulletin 2006-15      Internal Revenue Bulletin 2006-41
Internal Revenue Bulletin 2006-16      Internal Revenue Bulletin 2006-42
Internal Revenue Bulletin 2006-17      Internal Revenue Bulletin 2006-43
Internal Revenue Bulletin 2006-18      Internal Revenue Bulletin 2006-44
Internal Revenue Bulletin 2006-19      Internal Revenue Bulletin 2006-45
Internal Revenue Bulletin 2006-20      Internal Revenue Bulletin 2006-46
Internal Revenue Bulletin 2006-21      Internal Revenue Bulletin 2006-47
Internal Revenue Bulletin 2006-22      Internal Revenue Bulletin 2006-48
Internal Revenue Bulletin 2006-23      Internal Revenue Bulletin 2006-49
Internal Revenue Bulletin 2006-24      Internal Revenue Bulletin 2006-50
Internal Revenue Bulletin 2006-25      Internal Revenue Bulletin 2006-51
Internal Revenue Bulletin 2006-26      Internal Revenue Bulletin 2006-52


Copyright 2006 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536

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--Last Update 12/26/06