| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 2006-105(HTML) |
IRB #2006-52(HTML) |
Dec. 26, 2006 |
| This document contains corrections to temporary regulations (T.D. 9286, 2006-43 I.R.B. 750) providing rules for claiming the railroad track maintenance credit under section 45G of the Code for qualified railroad track maintenance expenditures paid or incurred by a Class II or Class III railroad and other eligible taxpayers during the taxable year. |
| Announcement 2006-104(HTML) |
IRB #2006-52(HTML) |
Dec. 26, 2006 |
| This document contains corrections to final regulations (T.D. 9292, 2006-47 I.R.B. 914) regarding the allocation of creditable foreign tax expenditures by partnerships. |
| Announcement 2006-103(HTML) |
IRB #2006-52(HTML) |
Dec. 26, 2006 |
| This document contains corrections to final and temporary regulations (T.D. 9293, 2006-48 I.R.B. 957) concerning the amendments made by the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) to section 199 of the Code. |
| Announcement 2006-102(HTML) |
IRB #2006-52(HTML) |
Dec. 26, 2006 |
| This document contains corrections to final regulations (T.D. 9273, 2006-37 I.R.B. 394) addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both sections 367(b) and 381 of the Code. |
| Announcement 2006-101(HTML) |
IRB #2006-52(HTML) |
Dec. 26, 2006 |
| This announcement alerts the public regarding updated procedures for closing cases involving listed transactions when settlement on listed transactions was not able to be reached in the Office of Appeals. |
| Announcement 2006-100(HTML) |
IRB #2006-51(HTML) |
Dec. 18, 2006 |
| This announcement alerts the public regarding updated procedures for closing cases involving listed transactions when settlement on listed transactions was not able to be reached in the Office of Appeals. |
| Announcement 2006-99(HTML) |
IRB #2006-51(HTML) |
Dec. 18, 2006 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2006-98(HTML) |
IRB #2006-51(HTML) |
Dec. 18, 2006 |
| This document contains a correction to proposed regulations (REG-103039-05, 2006-49 I.R.B. 1057) by cross-reference to temporary regulations relating to the disclosure of reportable transactions by material advisors. |
| Announcement 2006-97(HTML) |
IRB #2006-50(HTML) |
Dec. 11, 2006 |
| This announcement contains a correction to a phone number in Announcement 2006-61, 2006-36 I.R.B. 390, which provides an opportunity for small business/self-employed taxpayers to use Fast Track Settlement (FTS) to expedite case resolution within the IRS's Small Business Self-Employed (SB/SE) organization. |
| Announcement 2006-96(HTML) |
IRB #2006-50(HTML) |
Dec. 11, 2006 |
| Per diem allowances. This announcement corrects the period for which Martha's Vineyard, Massachusetts, is a high-cost locality under the high-low substantiation method of Rev. Proc. 2006-41, 2006-43 I.R.B. 777. |
| Announcement 2006-95(HTML) |
IRB #2006-50(HTML) |
Dec. 11, 2006 |
| This announcement provides a two-part settlement initiative offered by the IRS under which current and former employees of foreign embassies, foreign consular offices, or international organizations in the United States can (1) resolve income tax matters related to their employment at a foreign embassy, foreign consular office, or international organization and (2) unwind their participation in SEP/IRA plans, which they erroneously established. In addition, the announcement sets forth the eligibility for and terms of the settlement, including procedures to be followed by eligible participants. |
| Announcement 2006-94(HTML) |
IRB #2006-48(HTML) |
Nov. 27, 2006 |
| Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries � Suspensions, Censures, Disbarments, and Resignations |
| Announcement 2006-93(HTML) |
IRB #2006-48(HTML) |
Nov. 27, 2006 |
| This document explains the procedures that 501(c)(3) tax-exempt organizations may use to request a change in their public charity classification. |
| Announcement 2006-92(HTML) |
IRB #2006-48(HTML) |
Nov. 27, 2006 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2006-91(HTML) |
IRB #2006-47(HTML) |
Nov. 20, 2006 |
| This document contains corrections to final and temporary regulations (T.D. 9244, 2006-8 I.R.B. 463) under sections 358 and 1502 of the Code 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 2006-90(HTML) |
IRB #2006-47(HTML) |
Nov. 20, 2006 |
| This document contains corrections to a notice of proposed rulemaking (REG-124152-06, 2006-36 I.R.B. 368) and notice of public hearing relating to the determination of who is considered to pay a foreign tax for purposes of sections 901 and 903 of the Code. |
| Announcement 2006-89(HTML) |
IRB #2006-44(HTML) |
October 30, 2006 |
| This document contains corrections to final regulations (T.D. 9274, 2006-33 I.R.B. 244) relating to the disclosure of return information pursuant to section 6103(k)(6) of the Code. |
| Announcement 2006-88(HTML) |
IRB #2006-46(HTML) |
Nov. 13, 2006 |
| This announcement is a ministerial update to Notice 2006-27, 2006-11 I.R.B. 626, and Notice 2006-28, 2006-11 I.R.B. 628, and announces that taxpayers may use either RESNET Publication No. 05-001 or RESNET Publication No. 06-001 to determine whether a dwelling unit qualifies for the new energy efficient home credit. This announcement also provides for developers of software to submit applications to be included on a public list of software programs that may be used in calculating energy consumption for purposes of obtaining a section 45L certification by using standards prescribed in either RESNET publication. This change is effective for new energy efficient homes acquired after Dec. 31, 2005. Notices 2006-27 and 2006-28 modified. |
| Announcement 2006-87(HTML) |
IRB #2006-44(HTML) |
October 30, 2006 |
| This announcement for the 2007 IRS Individual e-file Partnership Program solicits applications from potential partners for participation in the program. The partnership opportunities are a result of RRA '98 which requires the IRS to receive 80 percent of all returns electronically by 2007. RRA '98 authorized the IRS Commissioner to promote the benefits of and encourage the use of e-file products and services through partnerships with various entities that offer low cost tax preparation and electronic filing of individual income tax returns for qualified taxpayers. Those applicants that are accepted as partners will have a link(s) and description(s) of their products and services posted to www.irs.gov (Partners Page). |
| Announcement 2006-86(HTML) |
IRB #2006-45(HTML) |
Nov. 6, 2006 |
| 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. |
| Announcement 2006-85(HTML) |
IRB #2006-45(HTML) |
Nov. 6, 2006 |
| 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. |
| Announcement 2006-84(HTML) |
IRB #2006-45(HTML) |
Nov. 6, 2006 |
| 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. |
| Announcement 2006-83(HTML) |
IRB #2006-44(HTML) |
October 30, 2006 |
| 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. |
| Announcement 2006-82(HTML) |
IRB #2006-44(HTML) |
October 30, 2006 |
| 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. |
| Announcement 2006-81(HTML) |
IRB #2006-44(HTML) |
October 30, 2006 |
| The IRS has revoked its determination that University Lithotripsy Affiliates, Inc., of Newark, NJ, qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Code./td>
|
| Announcement 2006-80(HTML) |
IRB #2006-45(HTML) |
Nov. 6, 2006 |
| 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. |
| Announcement 2006-79(HTML) |
IRB #2006-43(HTML) |
October 23, 2006 |
| This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing (REG-112994-06, 2006-27 I.R.B. 47) relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B) of the Code. |
| Announcement 2006-78(HTML) |
IRB #2006-42(HTML) |
October 16, 2006 |
| This document contains corrections to final regulations (T.D. 9280, 2006-38 I.R.B. 450) that provide certain issues under section 411(d)(6) of the Code, including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a). |
| Announcement 2006-77(HTML) |
IRB #2006-42(HTML) |
October 16, 2006 |
| The Nineteenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and the George Washington University Law School, will be held on Dec. 14 and 15, 2006, at the Grand Hyatt Washington Hotel in Washington, DC. |
| Announcement 2006-76(HTML) |
IRB #2006-42(HTML) |
October 16, 2006 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2006-75(HTML) |
IRB #2006-42(HTML) |
October 16, 2006 |
| The IRS has revoked its determination that National Credit Counseling Services, Inc., of Orlando, FL, and San Francisco League of Urban Gardeners of San Francisco, CA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code. |
| Announcement 2006-74(HTML) |
IRB #2006-42/a>(HTML) |
October 16, 2006 |
| This document announces the establishment of the Income Verification Express Service (IVES) program. The IVES program is a new electronic delivery service for IRS transcripts and records available upon submission of IRS Form 4506-T, Request for Transcript of Tax Return. |
| Announcement 2006-73(HTML) |
IRB #2006-42(HTML) |
October 16, 2006 |
| This announcement contains updates and clarifications to Publication 1220 (Rev. Proc. 2006-33, 2006-32 I.R.B. 140) for tax year 2006 filing of information returns. |
| Announcement 2006-72(HTML) |
IRB #2006-40(HTML) |
October 2, 2006 |
| This document contains a correction to final regulations (T.D. 9277, 2006-33 I.R.B. 226) providing guidance regarding employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G of the Code. |
| Announcement 2006-71(HTML) |
IRB #2006-40(HTML) |
October 2, 2006 |
| This document cancels a public hearing on proposed regulations (REG-118775-06, 2006-28 I.R.B. 73) under sections 871 and 881 of the Code relating to the exclusion from gross income of portfolio interest paid to a nonresident alien individual or foreign corporation. |
| Announcement 2006-70(HTML) |
IRB #2006-40(HTML) |
October 2, 2006 |
| Minimum funding standards; alternative funding schedule election. This announcement describes how to make an election of an alternative funding schedule pursuant to section 402(a)(1) of the Pension Protection Act of 2006 (PPA) and contains background for that election. |
| Announcement 2006-69(HTML) |
IRB #2006-37(HTML) |
Sept. 11, 2006 |
| The IRS has revoked its determination that Youth Ministries, Inc., d/b/a Operation Rescue West, of Wichita, KS, no longer qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Code. |
| Announcement 2006-68(HTML) |
IRB #2006-38(HTML) |
Sept. 18, 2006 |
| This document contains corrections to final regulations (T.D. 9272, 2006-35 I.R.B. 332) that relate to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is allocated through certain entities to foreign persons who have invested in those entities. |
| Announcement 2006-67(HTML) |
IRB #2006-38(HTML) |
Sept. 18, 2006 |
| This document contains corrections to temporary regulations (T.D. 9260, 2006-23 I.R.B. 1001) that relate to the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations under section 904(d)(4). |
| Announcement 2006-66(HTML) |
IRB #2006-37(HTML) |
Sept. 11, 2006 |
| This document contains corrections to final regulations (T.D. 9254, 2006-13 I.R.B. 662) that apply when a member of a consolidated group transfers subsidiary stock at a loss. They also apply when a member holds loss shares of subsidiary stock and the subsidiary ceases to be a member of the group. |
| Announcement 2006-65(HTML) |
IRB #2006-37(HTML) |
Sept. 11, 2006 |
| This document contains additional corrections to proposed regulations (REG-135866-02, 2006-27 I.R.B. 34) that provide guidance for determining the earnings and profits attributable to stock of controlled foreign corporations (or former controlled foreign corporations) that are (were) involved in certain nonrecognition transactions. |
| Announcement 2006-64(HTML) |
IRB #2006-37(HTML) |
Sept. 11, 2006 |
| This document contains corrections to proposed regulations (REG-135866-02, 2006-27 I.R.B. 34) that provide guidance for determining the earnings and profits attributable to stock of controlled foreign corporations (or former controlled foreign corporations) that are (were) involved in certain nonrecognition transactions. |
| Announcement 2006-63(HTML) |
IRB #2006-37(HTML) |
Sept. 11, 2006 |
| This announcement describes the limited role of private collection agencies (PCAs) in the collection of federal taxes. The announcement includes descriptions of the legal restrictions and administrative procedures in place to ensure PCAs respect taxpayer rights and protections. The announcement also describes what a taxpayer can expect if the IRS assigns the taxpayer's account to a PCA for collection activity. |
| Announcement 2006-62(HTML) |
IRB #2006-37(HTML) |
Sept. 11, 2006 |
| The 2006 Form 8830, Enhanced Oil Recovery Credit, will not be issued for the 2007 processing year since the credit is completely phased out for 2006 due to the increased applicable reference price of crude oil. |
| Announcement 2006-61(HTML) |
IRB #2006-36(HTML) |
Sept. 5, 2006 |
| This announcement provides an opportunity for small business/ self employed taxpayers to use Fast Track Settlement (FTS) to expedite case resolution within the IRS's Small Business/ Self Employed (SB/SE) organization. The SB/SE FTS will enable SB/SE taxpayers that currently have unagreed issues in at least one open year under examination to work together with SB/SE and the Office of Appeals to resolve outstanding disputed issues while the case is still in SB/SE jurisdiction. |
| Announcement 2006-60(HTML) |
IRB #2006-36(HTML) |
Sept. 5, 2006 |
| Aylesi M. Bobo Charitable Foundation of Independence, MO, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-59(HTML) |
IRB #2006-36(HTML) |
Sept. 5, 2006 |
| Bonds issued by or on behalf of Indian tribal governments are excluded from gross income only if the proceeds of such bonds are used for an "essential governmental function." This announcement of advanced notice of proposed rulemaking provides that an activity performed by an Indian tribal government will be treated as an essential governmental function if (1) many state and local governments conduct such activity and finance it with tax-exempt bonds, (2) state and local governments have been financing such activity for many years, and (3) such activity is not a commercial or industrial activity. |
| Announcement 2006-58(HTML) |
IRB #2006-36(HTML) |
Sept. 5, 2006 |
| This document provides changes of date and location for a public hearing on proposed regulations (REG-118775-06, 2006-28 I.R.B. 73) under sections 871 and 881 of the Code relating to the exclusion from gross income of portfolio interest paid to a nonresident alien individual or foreign corporation. The public hearing is rescheduled for October 6, 2006. |
| Announcement 2006-57(HTML) |
IRB #2006-35(HTML) |
August 28, 2006 |
| Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries � Suspensions, Censures, Disbarments, and Resignations |
| Announcement 2006-56(HTML) |
IRB #2006-35(HTML) |
August 28, 2006 |
| This document contains corrections to temporary regulations (T.D. 9262, 2006-24 I.R.B. 1040) concerning the application of section 199 of the Code, which provides a deduction for income attributable to domestic production activities, to certain transactions involving computer software. August 28, 2006 2006-35 I.R.B. |
| Announcement 2006-55(HTML) |
IRB #2006-35(HTML) |
August 28, 2006 |
| Aviation Safety Council, Inc., of Pasadena, CA; Budget and Credit Counseling Services, Inc., of New York, NY; and Mason Credit Counseling, Inc., of Hauppauge, NY, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-54(HTML) |
IRB #2006-33(HTML) |
August 14, 2006 |
| Nationwide Consumer Credit Services of Ft. Lauderdale, FL, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-53(HTML) |
IRB #2006-33(HTML) |
August 14, 2006 |
| This document provides a change of location for a public hearing on proposed regulations (REG-111578-06, 2006-24 I.R.B. 1060) under section 199 of the Code. The regulations provide a deduction for income attributable to domestic production activities to certain transactions involving computer software. The public hearing is scheduled for August 29, 2006. |
| Announcement 2006-52(HTML) |
IRB #2006-33(HTML) |
August 14, 2006 |
| Change in accounting methods; revised instructions for Form 3115. The instructions for Form 3115 have been revised as of May 2006. The May 2006 version of the instructions for Form 3115 is to be used with the Dec. 2003 version of Form 3115, Application for Change in Accounting Method. |
| Announcement 2006-51(HTML) |
IRB #2006-32(HTML) |
August 7, 2006 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2006-50(HTML) |
IRB #2006-34(HTML) |
August 21, 2006 |
| This announcement includes a proposed revenue procedure that identifies particular services that are eligible to be evaluated at cost according to the temporary regulations relating to services under section 482, which were released concurrently with this announcement. After receiving comments on the proposed revenue procedure, the Service intends to finalize the revenue procedure prior to Dec. 31, 2006. |
| Announcement 2006-49(HTML) |
IRB #2006-29(HTML) |
July 17, 2006 |
| Work opportunity tax credit; welfare-to-work (W-t-W) tax credit. This document sets forth the conclusions of the IRS study relating to Rev. Rul. 2003-112 and announces that no credit will be allowed by the Service for any WOTC and W-t-W tax credit claims without proper certification by a designated local agency in accordance with the statute. |
| Announcement 2006-48(HTML) |
IRB #2006-31(HTML) |
July 31, 2006 |
| Fresh Start, Inc., of Wichita, KS; Hope International Mission of Columbus, OH; and Master Credit Corporation of Las Vegas, NV, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-47(HTML) |
IRB #2006-28(HTML) |
July 10, 2006 |
| This document contains corrections to proposed regulations (REG-134317-05, 2006-26 I.R.B. 1184) relating to guidance necessary to facilitate business electronic filing and burden reduction. |
| Announcement 2006-46(HTML) |
IRB #2006-28(HTML) |
July 10, 2006 |
| This document contains corrections to temporary regulations (T.D. 9258, 2006-20 I.R.B. 886) relating to amendments to tacking rule requirements of life-nonlife consolidated regulations, and final and temporary regulations (T.D. 9264, 2006-26 I.R.B. 1150) relating to business electronic filing and burden reduction. |
| Announcement 2006-45(HTML) |
IRB #2006-31(HTML) |
July 31, 2006 |
| Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408-2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected. Announcement 2005-59 updated and superseded. |
| Announcement 2006-44(HTML) |
IRB #2006-27(HTML) |
July 3, 2006 |
| This document contains a correction to final regulations (T.D. 9254, 2006-13 I.R.B. 662) that apply when a member of a consolidated group transfers subsidiary stock at a loss. They also apply when a member holds loss shares of subsidiary stock and the subsidiary ceases to be a member of the group. |
| Announcement 2006-43(HTML) |
IRB #2006-27(HTML) |
July 3, 2006 |
| This announcement renews the Tax Exempt Bond (TEB) Mediation Pilot Program set forth in Announcement 2003-36, 2003-1 C.B. 1093, for an additional one-year period beginning on July 3, 2006. |
| Announcement 2006-42(HTML) |
IRB #2006-27(HTML) |
July 3, 2006 |
| This document provides notice of a public hearing on proposed regulations (REG-146459-05, 2006-8 I.R.B. 504) under sections 402(g), 402A, 403(b), and 408A of the Code relating to designated Roth accounts. A public hearing is scheduled for July 26, 2006. |
| Announcement 2006-41(HTML) |
IRB #2006-26(HTML) |
June 26, 2006 |
| This announcement serves notice to donors that on May 12, 2006, pursuant to agreement of the parties, the United States Tax Court entered a decision declaring that the organization listed below is described in section 501(c)(3) and is recognized as exempt from tax under section 501(a), effective as of the date in parenthesis. |
| Announcement 2006-40(HTML) |
IRB #2006-26(HTML) |
June 26, 2006 |
| This announcement serves notice to donors that on May 9, 2006, the United States Court of Federal Claims entered Stipulations of Dismissal with Prejudice pursuant to the agreement of the parties that the organizations listed below are described in section 501(c)(3) and are recognized as exempt from tax under section 501(a), effective as of the dates in parentheses. |
| Announcement 2006-39(HTML) |
IRB #2006-26(HTML) |
June 26, 2006 |
| The 2005 Form 6765, Credit for Increasing Research Activities, is revised to show that only 20% of the energy research consortia expense is included in the alternative incremental credits. |
| Announcement 2006-38(HTML) |
IRB #2006-24(HTML) |
June 12, 2006 |
| This document contains corrections to final regulations (T.D. 9243, 2006-8 I.R.B. 475) that amend the income tax regulations under various provisions of the Code to account for statutory mergers and consolidations. |
| Announcement 2006-37(HTML) |
IRB #2006-23(HTML) |
June 5, 2006 |
| Budget and Credit Counseling Services, Inc., of New York, NY; Felton Dean Minority and Disadvantaged Youth Sports Foundation, Inc., of Lawton, OK; Guardian Angel Academy, Inc., of Front Royal, VA; Northwest Passage Foundation of Salt Lake City, UT; and The Paul Revere Society of Mill Valley, CA, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-36(HTML) |
IRB #2006-23(HTML) |
June 5, 2006 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2006-35(HTML) |
IRB #2006-24(HTML) |
June 12, 2006 |
| Insurance companies; interest rate tables. This announcement corrects an error in Rev. Rul. 2006-25, 2006-20 I.R.B. 882 (May 15, 2006). |
| Announcement 2006-34(HTML) |
IRB #2006-21(HTML) |
May 22, 2006 |
| This document withdraws proposed regulations (REG-131264-04, 2004-2 C.B. 506) under section 1502 of the Code regarding intercompany transactions. The regulations provided additional examples in section 1.1502-13(c)(7)(ii), Example 13, to clarify the proper treatment of manufacturer incentive payments. One of these examples relied, in part, upon the premise that the manufacturer incentive payment is an ordinary and necessary business expense deductible under section 162. Because this treatment is now under reconsideration (see Rev. Rul. 2005-28, 2005-19 I.R.B. 997), the proposed regulations are withdrawn. |
| Announcement 2006-33(HTML) |
IRB #2006-20(HTML) |
May 15, 2006 |
| 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. |
| Announcement 2006-32(HTML) |
IRB #2006-20(HTML) |
May 15, 2006 |
| 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. |
| Announcement 2006-31(HTML) |
IRB #2006-20(HTML) |
May 15, 2006 |
| 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 2006-30(HTML) |
IRB #2006-19(HTML) |
May 8, 2006 |
| This document withdraws proposed regulations (REG-150313-01, 2002-2 C.B. 777) relating to redemptions taxable as dividend distributions. |
| Announcement 2006-29(HTML) |
IRB #2006-19(HTML) |
May 8, 2006 |
| This announcement advises taxpayers affected by Hurricane Katrina, Rita, or Wilma that the Treasury Department and the IRS have extended through Dec. 31, 2006, the required placed-in-service date for certain property that is eligible for the additional first year depreciation deduction provided in section 168(k) of the Code and that is placed in service or manufactured in certain areas affected by Hurricane Katrina, Rita, or Wilma. |
| Announcement 2006-28(HTML) |
IRB #2006-18(HTML) |
May 1, 2006 |
| Ameratrust, Inc., of Delray Beach, FL, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-27(HTML) |
IRB #2006-18(HTML) |
May 1, 2006 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2006-26(HTML) |
IRB #2006-18(HTML) |
May 1, 2006 |
| This document contains corrections to final regulations under section 163(d) of the Code (T.D. 9191, 2005-15 I.R.B. 854) regarding rules relating to how and when taxpayers may elect to take qualified dividend income into account as investment income for purposes of calculating the deduction for investment income expense. |
| Announcement 2006-25(HTML) |
IRB #2006-18(HTML) |
May 1, 2006 |
| This announcement advises individual taxpayers of the release of new Form 8898 (March 2006), Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession. The form is used to notify the IRS that an individual taxpayer became or ceased to be a bona fide resident of a U.S. possession in accordance with Code section 937, which was added by the American Jobs Creation Act of 2004. For this purpose, the following are considered U.S. possessions: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands. |
| Announcement 2006-24(HTML) |
IRB #2006-16(HTML) |
April 17, 2006 |
| Consumer Guidance Corp., of Sun Valley, CA, and Next Step Foundation, Inc., of Little Rock, AR, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-23(HTML) |
IRB #2006-14(HTML) |
April 3, 2006 |
| Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries � Suspensions, Censures, Disbarments, and Resignations |
| Announcement 2006-22(HTML) |
IRB #2006-16(HTML) |
April 17, 2006 |
| This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2005. This document does not provide guidance regarding the application of the arm�s length standard. Instead, it reports on the structure and activities of the APA program. |
| Announcement 2006-21(HTML) |
IRB #2006-14(HTML) |
April 3, 2006 |
| This announcement sets forth a copy of the mutual agreement entered into on February 15, 2006, by the Competent Authorities of the United States and Spain, regarding the treatment of limited liability companies (LLCs), S corporations, and other business entities treated as partnerships or disregarded entities for U.S. tax purposes under the U.S.-Spain income tax treaty and protocol. |
| Announcement 2006-20(HTML) |
IRB #2006-13(HTML) |
March 27, 2006 |
| U.S.-Japan Investment Bank list. This announcement provides a copy of the first publication, dated March 3, 2006, regarding notification of self-certification of United States and Japanese resident investment banks, pursuant to section E of the U.S.-Japan Investment Bank MOU entered into on Dec. 27, 2005 (Ann. 2006-6, 2006-4 I.R.B. 340) by the Competent Authorities of the United States and Japan. |
| Announcement 2006-19(HTML) |
IRB #2006-13(HTML) |
March 27, 2006 |
| U.S.-Ireland income tax treaty and protocol. This announcement provides a copy of the Mutual Agreement, entered into on February 9, 2006, by the Competent Authorities of the United States and Ireland, regarding the treatment of common contractual funds under the U.S.-Ireland income tax treaty and protocol. |
| Announcement 2006-18(HTML) |
IRB #2006-12(HTML) |
March 20, 2006 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2006-17(HTML) |
IRB #2006-12(HTML) |
March 20, 2006 |
| John A. Hyman Memorial Youth Foundation of Warrenton, NC, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-16(HTML) |
IRB #2006-12(HTML) |
March 20, 2006 |
| This document withdraws a proposed regulation (REG-103829-99, 2002-2 C.B. 59) regarding the definition of highway vehicle. |
| Announcement 2006-15(HTML) |
IRB #2006-08(HTML) |
March 13, 2006 |
| This document contains corrections to final and temporary regulations (T.D. 9192, 2005-15 I.R.B. 866) relating to guidance concerning the determination of the tax attributes that are available for reduction and the method for reducing those attributes when a member of a consolidated group excludes discharge of indebtedness income from gross income under section 108 of the Code. |
| Announcement 2006-14(HTML) |
IRB #2006-08(HTML) |
February 21, 2006 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2006-13(HTML) |
IRB #2006-06(HTML) |
February 6, 2006 |
| Flo-Ro Management of Florissant, MO, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-12(HTML) |
IRB #2006-06(HTML) |
February 6, 2006 |
| This announcement contains a correction to T.D. 9203, 2005-25 I.R.B. 1285, which is adding back regulations section 301.7701-3T after it was removed in error. |
| Announcement 2006-11(HTML) |
IRB #2006-06(HTML) |
February 6, 2006 |
| This announcement contains a correction to a notice of proposed rulemaking (REG-158080-04, 2005-43 I.R.B. 786) regarding the application of section 409A to nonqualified deferred compensation plans. |
| Announcement 2006-10(HTML) |
IRB #2006-05(HTML) |
January 30, 2006 |
| This document provides notice of a public hearing on proposed regulations (REG-131739-03, 2005-36 I.R.B. 494) relating to the IRS preparing or executing returns for persons who fail to make required returns. The hearing is scheduled for March 8, 2006. |
| Announcement 2006-09(HTML) |
IRB #2006-05(HTML) |
January 30, 2006 |
| The Nunoi Foundation of Los Angeles, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-08(HTML) |
IRB #2006-04(HTML) |
January 23, 2006 |
| This document announces the mutual agreement between the U.S. and Mexican Competent Authorities that specifies the case in which fiscally transparent entities are entitled to treaty benefits and clarifies the procedures for claiming those benefits under the U.S.-Mexico income tax treaty. |
| Announcement 2006-07(HTML) |
IRB #2006-04(HTML) |
January 23, 2006 |
| This document announces the memorandum of understanding (MOU) signed by the U.S. and Canadian Competent Authorities concerning the principles, guidelines, and procedures to resolve disagreements about underlying facts and circumstances in cases that are referred to them under the mutual agreement procedure (MAP) article of the U.S.-Canada income tax treaty. |
| Announcement 2006-06(HTML) |
IRB #2006-04(HTML) |
January 23, 2006 |
| This document announces the memorandum of understanding (MOU) signed by the U.S. and Japanese Competent Authorities concerning the meaning of the term �investment bank� under Article 11(3)(c)(i) of the U.S.-Japan income tax treaty. |
| Announcement 2006-05(HTML) |
IRB #2006-04(HTML) |
January 23, 2006 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2006-04(HTML) |
IRB #2006-03(HTML) |
January 17, 2006 |
| This document contains a notice of public hearing on proposed regulations (REG-138647-04) under section 4980G of the Code that provide guidance on employer comparable contributions to Health Savings Accounts (HSAs). The hearing is scheduled for February 23, 2006. |
| Announcement 2006-03(HTML) |
IRB #2006-03(HTML) |
January 17, 2006 |
| American Institute of Marine Studies, Inc., of Lauderdale by the Sea, FL, and Hampton Roads Community Foundation of Mechanicsville, VA, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2006-02(HTML) |
IRB #2006-02(HTML) |
January 9, 2006 |
| The Dec. 2005 revision of Form 8609, Low-Income Housing Credit Allocation and Certification, contains changes from the previous revision. Form 8609-A, Annual Statement for Low-Income Housing Credit, is replacing Schedule A (Form 8609). |
| Announcement 2006-01(HTML) |
IRB #2006-01(HTML) |
January 3, 2006 |
| This announcement is a cumulative listing of names of organizations that are challenging their revocations under section 7428 of the Code. |
