Rev. Rul. 2006-54(HTML)
2006 base period T-bill rate. The "base period T-bill rate"
for the period ending September 30, 2006, is published as
required by section 995(f) of the Code.
Rev. Rul. 2006-55(HTML)
Federal rates; adjusted federal rates; adjusted federal
long-term rate and the long-term exempt rate. For purposes
of sections 382, 642, 1274, 1288, and other sections
of the Code, tables set forth the rates for November 2006.
Final regulations under section 752 of the Code contain
rules for taking into account certain obligations of a business
entity that is disregarded as separate from its owner under
section 856(i) or section 1361(b)(3), or regulations sections
301.7701-1 through 301.7701-3. The regulations clarify the
existing regulations concerning when a partner may be treated
as bearing the economic risk of loss for a partnership liability
based upon an obligation of a disregarded entity.
This notice provides rules interpreting the reasonable mortality
charge requirement contained in section 7702(c)(3)(B)(i) of the
Code. Notice 88-128 supplemented. Notice 2004-61 modified
The United States recently exchanged instruments of ratification
for a new income tax treaty with Bangladesh and a new
protocol with Sweden. The tables in this announcement can be
used to supplement the tables in Publications 515 and 901.
The document describes how certain taxpayers may elect to
use dual consolidated losses subject to section 1503(d) of the
Code either in the United States or the United Kingdom, and
contains background information for that election.
Rev. Proc. 2006-43(HTML)
This document provides procedures under which a taxpayer
may use the automatic consent procedures of Rev. Proc.
2002-9 to request a change in method of accounting to
comply with regulations sections 1.168(k)-1 or 1.1400L(b)-1.
Rev. Proc. 2002-9 modified and amplified.
Rev. Proc. 2006-45(HTML)
This document provides the exclusive procedures for a corporation
to obtain automatic approval from the Commissioner to
change an annual accounting period under section 442 of the
Code. Rev. Proc. 2002-37 clarified, modified, amplified, and
Rev. Proc. 2006-46(HTML)
This document provides the exclusive procedures for a partnership,
S corporation, electing S corporation, personal service
corporation, or trust to obtain automatic approval from
the Commissioner to adopt, change, or retain an annual accounting
period under section 442 of the Code. Rev. Proc.
2002-38 clarified, modified, amplified, and superseded.
Rev. Proc. 2006-47(HTML)
This document provides methods to determine the amount of
"paragraph (e)(1) wages" for purposes of the limitation contained
in section 199(b)(1) on the amount of the deduction provided
by section 199(a)(1) for income attributable to domestic
production activities. The procedure reflects changes in the
definition of "W-2 wages" for purposes of section 199 made
by the Tax Increase Prevention and Reconciliation Act of 2005
This document contains corrections to final and temporary regulations
(T.D. 9281, 2006-39 I.R.B. 517) relating to the determination
of the interest expense deduction of foreign corporations
and applies to foreign corporations engaged in a trade or
business within the United States.
This document contains corrections to final regulations
(T.D. 9276, 2006-37 I.R.B. 423) concerning the definition of
supplemental wages for income tax withholding purposes and
income tax requirements for employers making payments of
supplemental wages to employees.
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