Internal Revenue Bulletins  
December 4, 2006

Internal Revenue Bulletin No. 2006-49

Official IRS Bulletin Documents linked below are in HTML: Revenue Rulings, Revenue Procedures, Announcements, Notices, Treasury Decisions, Regulations, Treaties, etc.
Definition of Terms Used by the IRS in Official Documents
Guide to Understanding the Differences Among Official IRS Documents

INCOME TAX

Rev. Rul. 2006-61(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 December 2006.

T.D. 9295(HTML)
REG-103038-05(HTML)    REG-103039-05(HTML)    REG-103043-05(HTML)
Final and temporary regulations under sections 6011, 6111, and 6112 of the Code amend the rules relating to requests for private letter rulings regarding reportable transactions and remove the tolling provision from the current regulations. These regulations cross-reference REG-103038-05, REG-103039-05, and REG-103043-05 in this Bulletin.

REG-103038-05(HTML)   T.D. 9295(HTML)
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.

REG-103039-05(HTML)   T.D. 9295(HTML)
Proposed regulations under section 6111 of the Code provide the rules relating to the disclosure of reportable transactions by material advisors. These regulations cross-reference T.D. 9295 in this Bulletin.

REG-103043-05(HTML)   T.D. 9295(HTML)
Proposed regulations under section 6112 of the Code provide the rules relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions. These regulations cross-reference T.D. 9295 in this Bulletin.

ESTATE TAX

REG-103038-05(HTML)
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin

GIFT TAX

T.D. 9295(HTML)   REG-103038-05(HTML)
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.

EMPLOYMENT TAX

T.D. 9295(HTML)   REG-103038-05(HTML)
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.

Notice 2006-106(HTML)
This notice provides tables that show the amount of an individual's wages, salary, or other income that is exempt from a notice of levy used to collect delinquent tax in 2007.

EXCISE TAX

REG-103038-05(HTML)   T.D. 9295(HTML)
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.

ADMINISTRATIVE

T.D. 9295(HTML)
REG-103038-05(HTML)    REG-103039-05(HTML)    REG-103043-05(HTML)
Final and temporary regulations under sections 6011, 6111, and 6112 of the Code amend the rules relating to requests for private letter rulings regarding reportable transactions and remove the tolling provision from the current regulations. These regulations cross-reference REG-103038-05, REG-103039-05, and REG-103043-05 in this Bulletin.

REG-103039-05(HTML)   T.D. 9295
Proposed regulations under section 6111 of the Code provide the rules relating to the disclosure of reportable transactions by material advisors. These regulations cross-reference T.D. 9295 in this Bulletin.

REG-103043-05(HTML)   T.D. 9295
Proposed regulations under section 6112 of the Code provide the rules relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions. These regulations cross-reference T.D. 9295 in this Bulletin.

Rev. Proc. 2006-54(HTML)
This document updates the procedures for requesting assistance from the U.S. competent authority under the provisions of an income, estate, or gift tax treaty to which the United States is a party. Rev. Procs. 2002-52 and 2006-26 modified and superseded. Rev. Proc. 2006-9 amplified. Rev. Rul. 92-75 clarified.

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