An "Announcement" is a public pronouncement
that has only immediate or short-term value. For example, "Announcements" can
be used to summarize the law or regulations without making any substantive interpretation;
to state what regulations will say when they are certain to be published in the immediate
future; or to notify taxpayers of the existence of an election, or an approaching deadline
for making an election.
Under Revenue Ruling 90-91, "for purposes of applying the substantial understatement
portion of the accuracy-related penalty, ...all notices and announcements issued by the Service and published in the Internal
Revenue Bulletin are considered authority and may be relied upon to the same extent as a revenue ruling or revenue procedure."
This document cancels a public hearing on proposed regulations (REG-142270-05, 2006-43 I.R.B. 791) relating to the railroad track maintenance credit determined 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.
Cumulative List of Announcements Relating to Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings from January 1, 2006 through December 31, 2006
This announcement is a cumulative listing of names of organizations that are challenging their revocations under section 7428 of the Code.
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