INCOME TAX
Rev. Rul. 2006-25(HTML)
Insurance companies; interest rate tables. Prevailing
state assumed interest rates are provided for the determination
of reserves under section 807 of the Code for contracts
issued in 2005 and 2006. Rev. Rul. 92-19 supplemented in part.
T.D. 9258(HTML)
REG-133036-05(HTML)
Temporary and proposed regulations under section 1502 of
the Code revise the tacking rule of the life-nonlife consolidated
regulations by eliminating the requirement relating to the separation
of profitable and loss activities.
Notice 2006-45(HTML)
This notice provides guidance to issuers of state and local
bonds on "qualified highway or surface freight transfer facilities"
under section 142(a)(15) of the Code. It provides that a
project receiving an allocation from the Department of Transportation
of a portion of the $15 billion national limitation for
qualified highway or surface freight transfer facilities will be
treated as meeting the definition of qualified highway or surface
freight transfer facilities. It also provides guidance to issuers
on how to meet the information reporting requirements.
Notice 2006-47(HTML)
This notice provides a brief description of various elections that
were created by the American Jobs Creation Act of 2004 as
well as the revocation of certain elections, and it includes information
about the effective date, the deadline for making
the election/revocation, and interim guidance where applicable.
Rev. Proc. 2002-9 modified and amplified.
EMPLOYEE PLANS
Notice 2006-44(HTML)
Sample; discretionary amendment; Roth section 401(k) plan. This notice provides a sample plan amendment for sponsors,
practitioners, and employers (plan sponsors) who want
to provide for designated Roth contributions in their section
401(k) plans. The sample amendment will help those plan
sponsors comply with the requirement to timely adopt a discretionary
amendment by the end of the plan year in which the
amendment is effective.
EXEMPT ORGANIZATIONS
Announcement 2006-33(HTML)
Parents & Friends for Better Education, Inc., of Houma, LA, no
longer qualifies as an organization to which contributions are
deductible under section 170 of the Code.
ADMINISTRATIVE
Notice 2006-47(HTML)
This notice provides a brief description of various elections that
were created by the American Jobs Creation Act of 2004 as
well as the revocation of certain elections, and it includes information
about the effective date, the deadline for making
the election/revocation, and interim guidance where applicable.
Rev. Proc. 2002-9 modified and amplified.
Rev. Proc. 2006-23(HTML)
This document updates the procedures for requesting assistance
from the U.S. competent authority under the provisions
of tax coordination agreements entered into between the IRS
and the tax agencies of American Samoa, Guam, the Commonwealth
of the Northern Mariana Islands, the U.S. Virgin Islands,
and Puerto Rico (collectively, the U.S. possessions). Rev. Proc.
89-8 superseded.
Announcement 2006-31(HTML)
This announcement contains corrections to T.D. 9244, 2006-8
I.R.B. 463, that provides guidance regarding the determination
of the basis of stock or securities received in exchange for, or
with respect to, stock or securities in certain transactions.
Announcement 2006-32(HTML)
This announcement contains a correction to final regulations
(T.D. 9248, 2006-9 I.R.B. 524) under sections 881(b) and
937(a) of the Code that provide rules for determining bona
fide residency in the following U.S. possessions: American
Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and
the United States Virgin Islands.
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