2006 IRB Notices with Code Section References
for Tax Professionals
These documents are all Notices that have been published in the weekly Internal Revenue Bulletin (IRB)
and are of special interest to Tax Professionals. Each listing includes a reference to the applicable Code Section that pertains to the Notice.
A "Notice" is a public pronouncement that may contain
guidance that involves substantive interpretations of the Code or other provisions of law.
All IRB Notices issued in the Internal Revenue Bulletin that are not listed here may be viewed here.
Notices are either in HTML or in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.
| Notices |
Bulletin |
Date of IRB |
 |
| Notice 2006-86(HTML) |
IRB #2006-41(HTML) |
October 10, 2006 |
| This notice provides interim guidance under section 152(c)(4) of the Code, the rule for determining which taxpayer may claim a qualifying child when two or more taxpayers claim the same child. It clarifies that, unless the special rule in section 152(e) applies, the tie-breaking rule in section 152(c)(4) applies to the head of household filing status, the child and dependent care credit, the child tax credit, the earned income credit, the exclusion for dependent care assistance, and the dependency deduction as a group, rather than on a section-by-section basis. |
| Notice 2006-85(HTML) |
IRB #2006-41(HTML) |
October 10, 2006 |
| This notice announces that the IRS and Treasury intend to issue regulations under section 367(b) to address certain triangular reorganizations involving foreign corporations. The regulations will apply to triangular reorganizations where either the parent corporation or its subsidiary are foreign and where the subsidiary acquires from the parent, in exchange for property, parent stock that is used to acquire the stock or assets of a target corporation. The regulations will treat the transfer of property from the subsidiary to its parent as a distribution of property under section 301(c) and make corresponding adjustments. |
| Notice 2006-84(HTML) |
IRB #2006-41(HTML) |
October 10, 2006 |
| This notice concludes that income from performing services at the U.S. Naval Base at Guantanamo Bay is not income earned in a restricted country (Cuba) for purposes of the limitation set forth in section 911(d)(8)(A) of the Code and thus, an individual working at Guantanamo Bay is eligible for the section 911 foreign earned income exclusion, provided that the other requirements of that section are met. |
| Notice 2006-83(HTML) |
IRB #2006-40(HTML) |
October 2, 2006 |
| This notice provides guidance to individual chapter 11 debtors and their bankruptcy estates regarding the tax treatment of post-petition income as the result of the enactment of section 1115 of the Bankruptcy Code by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005. The notice also alerts information return preparers regarding their reporting responsibilities. |
| Notice 2006-82(HTML) |
IRB #2006-39(HTML) |
Sept. 25, 2006 |
| Extension of replacement period for livestock sold on account of drought. This notice explains the circumstances under which the 4-year replacement period under section 1033(e)(2) of the Code is extended for livestock sold on account of drought. The notice informs taxpayers that the Service will publish an annual list of counties that experienced exceptional, extreme, or severe drought conditions, which a taxpayer can use to determine if an extension is available. |
| Notice 2006-81(HTML) |
IRB #2006-40(HTML) |
October 2, 2006 |
| Section 355. This notice provides guidance for making an election under section 355(b)(3)(C) of the Code. |
| Notice 2006-77(HTML) |
IRB #2006-40(HTML) |
October 2, 2006 |
| This notice republishes Notice 2006-67, 2006-33 I.R.B. 248, to reflect the citations to the final regulations for the additional first year depreciation deduction provided by section 168(k) of the Code. The notice provides guidance with respect to the 50-percent additional first year depreciation deduction provided by section 1400N(d) of the Code for qualified Gulf Opportunity (GO) Zone property. Notice 2006-67 modified and superseded. Rev. Proc. 2002-9 modified and amplified. |
| Notice 2006-76(HTML) |
IRB #2006-38(HTML) |
Sept. 18, 2006 |
| This notice provides examples to illustrate and confirm the application of section 937(b) of the Code and regulations sections 1.937-2T and -3T in determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) or whether income is effectively connected with the conduct of a trade or business within such a U.S. possession or territory. |
| Notice 2006-72(HTML) |
IRB #2006-36(HTML) |
Sept. 5, 2006 |
| This notice contains questions and answers that provide guidance on the information reporting requirements for qualified tuition and related expenses under section 6050S of the Code. |
| Notice 2006-70(HTML) |
IRB #2006-33(HTML) |
August 14, 2006 |
| This notice states that the Treasury Department and IRS intend to amend the effective date provision of regulations section 1.7874-2T (and when it is finalized, 1.7874-2) so that it will not apply to certain acquisitions, otherwise described in section 7874(a)(2)(b)(i) of the Code which were completed on or after June 6, 2006, provided such acquisitions were entered into pursuant to a binding commitment which was in effect on December 28, 2005. |
| Notice 2006-67(HTML) |
IRB #2006-33(HTML) |
August 14, 2006 |
| This notice provides guidance with respect to the 50-percent additional first year depreciation deduction provided by section 1400N(d) of the Code for qualified Gulf Opportunity (GO) Zone property. Rev. Proc. 2002-9 modified and amplified. |
| Notice 2006-64(HTML) |
IRB #2006-29(HTML) |
July 17, 2006 |
| This notice provides interim guidance on the application of section 409A to accelerated payments to satisfy federal conflict of interest requirements. |
| Notice 2006-62(HTML) |
IRB #2006-29(HTML) |
July 17, 2006 |
| 2006 enhanced oil recovery credit. The enhanced oil recovery credit for taxable years beginning in the 2006 calendar year is determined without regard to the phase-out for crude oil price increases provided in section 43(b) of the Code. |
| Notice 2006-61(HTML) |
IRB #2006-29(HTML) |
July 17, 2006 |
| 2006 marginal production rates. This notice announces the applicable percentage under section 613A of the Code to be used in determining percentage depletion for marginal properties for the 2006 calendar year. |
| Notice 2006-60(HTML) |
IRB #2006-29(HTML) |
July 17, 2006 |
| This notice announces that the Treasury Department and IRS will amend regulations section 1.45D-1 to provide guidance on how an entity meets the requirements to be a qualified active low-income community business when its activities involve certain targeted populations under section 45D(e)(2) of the Code. Comments related to section 45D(e)(2) and this notice must be received on or before August 31, 2006. |
| Notice 2006-58(HTML) |
IRB #2006-28(HTML) |
July 10, 2006 |
| This notice provides that the Service will not treat a hotel, motel, or other establishment that otherwise satisfies the definition of "lodging facility" under section 856(d)(9) of the Code as other than a "lodging facility" if it is used to provide temporary housing to certain persons affected by Hurricane Katrina or Hurricane Rita, provided the requirements of the notice are satisfied. |
| Notice 2006-56(HTML) |
IRB #2006-28(HTML) |
July 10, 2006 |
| This notice supplements and modifies Notice 2006-20, 2006-10 I.R.B. 560, which, under the authority of section 7508A of the Code, postponed until August 28, 2006, deadlines for certain taxpayers affected by Hurricane Katrina. Specifically, this notice provides an additional postponement of time until October 16, 2006, for certain affected taxpayers. |
| Notice 2006-54(HTML) |
IRB #2006-26(HTML) |
June 26, 2006 |
| This notice provides procedures that a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) may use to certify that both a particular make, model, and year of vehicle qualifies as an alternative fuel motor vehicle under sections 30B(a)(4) and (e) of the Code and the amount of the credit allowable with respect to the vehicle. The notice also provides guidance to taxpayers who purchase vehicles regarding the conditions under which they may rely on the vehicle manufacturer's certification. |
| Notice 2006-52(HTML) |
IRB #2006-26(HTML) |
June 26, 2006 |
| This notice sets forth a process that allows a taxpayer who owns a commercial building and installs property as part of the commercial building's interior lighting systems, heating, cooling, ventilation, and hot water systems, or building envelope to obtain a certification that the property satisfies the energy efficiency requirements of section 179D(c)(1) and (d) of the Code. The notice also provides for a public list of software programs that may be used in calculating energy and power consumption for purposes of section 179D. |
| Notice 2006-51(HTML) |
IRB #2006-25(HTML) |
June 19, 2006 |
| Renewable electricity production and refined coal production; calendar year 2006 inflation adjustment factor and reference prices. This notice announces the calendar year 2006 inflation adjustment factor and reference prices for the renewable electricity production credit and refined coal production credit under section 45 of the Code. |
| Notice 2006-48(HTML) |
IRB #2006-21(HTML) |
May 22, 2006 |
| This notice provides guidance relating to amendments made by section 415 of the American Jobs Creation Act of 2004 (AJCA), which affect the treatment of certain income and assets related to the leasing of aircraft or vessels in foreign commerce. The Treasury Department and the Service intend to amend the regulations under sections 367(a), 954, and 956 to address the amendments made by section 415 of the AJCA and this notice. Until regulations reflecting these changes are issued, taxpayers may rely upon this notice. This notice also solicits comments on whether any other changes to the regulations under sections 367, 954, and 956 are necessary to implement the purposes of section 415 of the AJCA. |
| Notice 2006-46(HTML) |
IRB #2006-24(HTML) |
June 12, 2006 |
| This notice announces that the IRS and Treasury intend to issue final regulations under sections 897(d) and (e) of the Code, which will revise the current rules under temporary regulations sections 1.897-5T and 1.897-6T and Notice 89-85, 1989-2 C.B. 403. When finalized, regulations will revise temporary regulations section 1.897-5T(c)(4) to take into account inbound statutory mergers and consolidations described in section 368(a)(1)(A). The regulations will also revise the rules of temporary regulations section 1.897-6T(b)(1) to take into account foreign-to-foreign statutory mergers and consolidations described in section 368(a)(1)(A) and to create two new exceptions to gain recognition under section 1.897-6(b)(1) for certain foreign-to-foreign asset reorganizations. The regulations will also revise the stock disposition rule of temporary regulations section 1.897-6T(b)(1)(iii) and eliminate the conditions specified for nonrecognition in temporary regulations section 1.897-6T(b)(2). Lastly, the regulations will modify the period that must be considered for imposing taxes and accrued interest on prior dispositions of the stock of foreign corporations. Notice 89-85 amplified. |
| Notice 2006-45(HTML) |
IRB #2006-20(HTML) |
May 15, 2006 |
| 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 2006-44(HTML) |
IRB #2006-20(HTML) |
May 15, 2006 |
| 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. |
| Notice 2006-43(HTML) |
IRB #2006-21(HTML) |
May 22, 2006 |
| This notice announces that the Treasury Department and the Service will amend the regulations under section 883 of the Code. The regulations exclude from gross income the income derived from the international operation of a ship or ships or aircraft by a corporation organized in a foreign country that grants an equivalent exemption to U.S. corporations. To receive this benefit, a foreign corporation must also satisfy one of three ownership tests. One such test applies to a controlled foreign corporation (CFC), as defined in section 957(a). To satisfy the CFC ownership test, section 1.883-3(a) requires a CFC to meet an "income inclusion test," as defined in section 1.883-3(b). After the repeal of section 954(a)(4) and (f) (foreign base company shipping income provisions) by the American Jobs Creation Act (AJCA), it is unclear how to apply the income inclusion test. This notice announces that Treasury and the IRS will amend section 1.883-3(b) in light of the repeal of section 954(a) and (f) and provide a new "qualified U.S. person ownership test" that is clear and simple to apply and on which taxpayers may rely until the regulations are amended. |
| Notice 2006-42(HTML) |
IRB #2006-19(HTML) |
May 8, 2006 |
| This notice provides guidance as to the meaning of "gross receipts" for purposes of determining whether small insurance companies qualify as tax exempt under section 501(c)(15) of the Code. |
| Notice 2006-40(HTML) |
IRB #2006-18(HTML) |
May 1, 2006 |
| This notice sets forth interim guidance, pending the issuance of regulations, relating to the credit under section 45J of the Code for production of electricity at advanced nuclear power facilities. Specifically, this notice explains the method that will be used to allocate the national megawatt capacity limitation that limits the allowable credit and prescribes the application process by which taxpayers may request an allocation of the national megawatt capacity limitation. This notice also provides guidance on the requirement that the electricity be sold to an unrelated person and on the effect of grants, tax-exempt bonds, subsidized energy financing, and other credits. |
| Notice 2006-38(HTML) |
IRB #2006-16(HTML) |
April 17, 2006 |
| This notice provides relief for persons who have rehabilitation credit property in areas affected by Hurricanes Katrina, Rita, or Wilma. First, the notice provides a safe harbor period of three years for repair of rehabilitation credit property placed in service prior to the hurricanes and damaged by the hurricanes during which time the property is not subject to rehabilitation credit recapture under Code section 50(a)(1) provided that repairs to the property are actively ongoing. Second, for property on which the rehabilitation had begun but has not yet been placed in service on the date that the President declared a major disaster in the area in which the property is located, the running of the 24-month or 60-month period is tolled for a period of 12 months. |
| Notice 2006-37(HTML) |
IRB #2006-18(HTML) |
May 1, 2006 |
| Credit for sales of fuel produced from a nonconventional source, inflation adjustment factor, and reference price. This notice publishes the nonconventional source fuel credit, the inflation adjustment factor, and the reference price under section 29 of the Code for calendar year 2005. This data is used to determine the credit allowable on sales of fuel produced from a nonconventional source. |
| Notice 2006-33(HTML) |
IRB #2006-15(HTML) |
April 10, 2006 |
| This notice provides transition guidance on the application of section 409A(b) of the Code to outstanding offshore trusts associated with nonqualified deferred compensation, as well as nonqualified deferred compensation arrangements providing that assets will become restricted to the payment of benefits under the plan in connection with a change in the employer's financial health. |
| Notice 2006-30(HTML) |
IRB #2006-24(HTML) |
June 12, 2006 |
| This notice informs trustees and middlemen of non-mortgage widely held fixed investment trusts (NMWHFITs) that the date for satisfying the qualified NMWHFIT exception in regulations section 1.671-5(c)(2)(iv)(E) is extended by 60 days. |
| Notice 2006-29(HTML) |
IRB #2006-12(HTML) |
March 20, 2006 |
| This notice informs taxpayers of amendments that will be made to the final regulations (T.D. 9241, 2006-7 I.R.B. 427) under section 671 of the Code regarding certain reporting rules for non-mortgage widely held fixed investment trusts (NMWHFITs). Until such amendments reflecting these changes are issued, taxpayers may rely on this notice. |
| Notice 2006-28(HTML) |
IRB #2006-11(HTML) |
March 13, 2006 |
| This notice provides a procedure that an eligible contractor may follow to certify that a manufactured home is an energy efficient home that satisfies the requirements of section 45L(c)(2) or (3) of the Code. |
| Notice 2006-27(HTML) |
IRB #2006-11(HTML) |
March 13, 2006 |
| This notice provides a procedure that an eligible contractor may follow to certify that a dwelling unit, other than a manufactured home, is an energy efficient home that satisfies the requirements of sections 45L(c)(1)(A) and (B) of the Code. |
| Notice 2006-26(HTML) |
IRB #2006-11(HTML) |
March 13, 2006 |
| This notice provides procedures that manufacturers may follow to certify property as either an Eligible Building Envelope Component or Qualified Energy Property, as well as guidance regarding the conditions under which taxpayers seeking to claim the section 25C nonbusiness energy property credit may rely on a manufacturer’s certification. |
| Notice 2006-25(HTML) |
IRB #2006-11(HTML) |
March 13, 2006 |
| This notice establishes the qualifying gasification project program under section 48B of the Code. |
| Notice 2006-24(HTML) |
IRB #2006-11(HTML) |
March 13, 2006 |
| This notice establishes the qualifying advanced coal project program under section 48A of the Code. |
| Notice 2006-22(HTML) |
IRB #2006-11(HTML) |
March 13, 2006 |
| Low-income housing tax credit; private activity bonds. Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas are provided for purposes of determining the 2006 calendar year (1) state housing credit ceiling under section 42(h) of the Code, (2) private activity bond volume cap under section 146, and (3) private activity bond volume limit under section 142(k)(5). |
| Notice 2006-21(HTML) |
IRB #2006-12(HTML) |
March 20, 2006 |
| This notice informs Alabama, Louisiana, and Mississippi of their state population portion in the Gulf Opportunity Zone required to determine the (1) Gulf Opportunity housing amount under section 1400N(c)(1)(B) of the Code, and (2) maximum aggregate face amount of qualified Gulf Opportunity Zone Bonds under section 1400N(a)(3) of the Code. |
| Notice 2006-20(HTML) |
IRB #2006-10(HTML) |
March 6, 2006 |
| This notice supplements Notice 2005-73, 2005-42 I.R.B. 723, News Release IR-2005-112, Notice 2005-81, 2005-47 I.R.B. 977, and Notice 2005-66, 2005-40 I.R.B. 620, which, under the authority of section 7508A, postponed until February 28, 2006, deadlines for certain taxpayers affected by Hurricane Katrina to perform the acts described in Notice 2005-73 (e.g., filing returns and other documents, payment of taxes), and for the Internal Revenue Service (IRS) to perform the acts described in Notice 2005-81 (e.g., assessment, collection). The notice further postpones those deadlines through August 28, 2006, for the IRS and for affected taxpayers in the parishes in Louisiana and the counties in Mississippi and Alabama that the Federal Emergency Management Agency (FEMA) determined were eligible for individual assistance. Notices 2005-66, 2005-73, and 2005-81 supplemented. |
| Notice 2006-17(HTML) |
IRB #2006-10(HTML) |
March 6, 2006 |
| This notice states that the deadline to make an election under section 165(i) of the Code to deduct in the preceding taxable year certain losses attributable to Hurricane Katrina, Rita, or Wilma is postponed until October 16, 2006. |
| Notice 2006-15(HTML) |
IRB #2006-08(HTML) |
February 21, 2006 |
| Until further guidance is issued, the Service will disregard a spousal right of election for purposes of determining whether a charitable remainder annuity trust (CRAT) or charitable remainder unitrust (CRUT) meets the requirements of section 664(d)(1)(B) or (d)(2)(B) of the Code, provided that the right of election is not exercised. Rev. Proc. 2005-24 modified. |
| Notice 2006-14(HTML) |
IRB #2006-08(HTML) |
February 21, 2006 |
| This notice invites public comments on certain distributions treated as sales or exchanges under section 751(b) of the Code. The Treasury Department and the Service are conducting a study of the current section 751(b) regulations and are considering alternative approaches to achieving the purpose of the statute. |
| Notice 2006-13(HTML) |
IRB #2006-08(HTML) |
February 21, 2006 |
| This notice announces that the IRS and Treasury intend to issue final regulations under section 1503(d) of the Code to provide that a reasonable cause standard similar to proposed regulations section 1.1503(d)-1(c)(1) will apply to cure all late filings under section 1503(d). Prior to issuance of those regulations, taxpayers may rely on the reasonable cause procedure set forth in proposed regulations section 1.1503(d)-1(c)(1), as modified by this notice, to cure late filings under the current regulations. Additionally, until the final regulations are issued, taxpayers may choose to apply for relief for untimely section 1503(d) filings under the provisions of regulations sections 301.9100-1 through 301.9100-3 or elect to use the reasonable cause standard set forth in the proposed regulations as modified by this notice. |
| Notice 2006-12(HTML) |
IRB #2006-07(HTML) |
February 13, 2006 |
| This notice supplements the relief previously granted by the IRS with respect to taxpayers affected by Hurricanes Katrina and Rita. It provides relief from certain backup withholding obligations under section 3406 of the Code due to notification that a payee’s taxpayer identification number is incorrect. Pursuant to the authority of section 7508A, the IRS postpones the time for certain payors to send notices to payees, and to begin imposing backup withholding on reportable payments to such payees. |
| Notice 2006-11(HTML) |
IRB #2006-05(HTML) |
February 13, 2006 |
| The Service is suspending certain requirements under section 42 of the Code for low-income housing credit projects in the United States as a result of the devastation caused by Hurricane Rita. |
| Notice 2006-07(HTML) |
IRB #2006-10(HTML) |
March 6, 2006 |
| This notice, which supplements Notice 2005-98, 2005-52 I.R.B. 1211, provides guidance with respect to facilities that may be financed with the proceeds of clean renewable energy bonds under section 54(a) of the Code. In addition, the notice provides guidance with respect to the entities that may own facilities financed with the proceeds of clean renewable energy bonds and the entities that may issue clean renewable energy bonds. Notice 2005-98 supplemented. |
| Notice 2006-06(HTML) |
IRB #2006-05(HTML) |
January 30, 2006 |
| This document notifies taxpayers and material advisors of a future change to the categories of reportable transactions under proposed section 1.6011-4 of the regulations. The Service and Treasury Department will be issuing temporary and proposed regulations under section 1.6011-4 that will remove from the categories of reportable transactions under section 1.6011-4(b)(1) the category of transactions with a significant book-tax difference currently set forth in section 1.6011-4(b)(6). Until the amended regulations are issued, taxpayers and material advisors may rely on this notice. |
| Notice 2006-05(HTML) |
IRB #2006-04(HTML) |
January 23, 2006 |
| This notice provides information to payees/filers who receive payments of interest on qualified education loans who are unable to comply with the reporting requirements for loan origination fees and capitalized interest under section 6050S of the Code and the regulations for calendar year 2005 returns. The notice explains that a payee/filer who is unable to comply with the reporting requirements for loan origination fees and capitalized interest may request that the Service waive, upon a showing of reasonable cause under section 6724 and the regulations, any penalty that might otherwise be imposed under sections 6721 or 6722 for failure to report these amounts. |
| Notice 2006-04(HTML) |
IRB #2006-03(HTML) |
January 17, 2006 |
| This notice addresses the application of section 409A of the Code to outstanding stock rights and specifically the determination, for purposes of the exclusion from coverage under section 409A for certain stock rights, of whether a stock right has an exercise price equal to or greater than the fair market value of the underlying stock at the date of grant. For stock rights issued before January 1, 2005, the notice provides that the determination will be made in accordance with the rules governing incentive stock options. For stock rights issued on or after January 1, 2005, but before the effective date of final regulations, the notice reiterates the standard set forth in Notice 2005-1 that the determination of fair market value may be made using any reasonable valuation method. |
| Notice 2006-03(HTML) |
IRB #2006-03(HTML) |
January 17, 2006 |
| Section 1(h) of the Code provides that certain dividends paid to an individual shareholder from either a domestic corporation or a “qualified foreign corporation” are subject to tax at the reduced rates applicable to certain capital gains. This notice provides guidance for persons required to make returns and provide statements under section 6042 regarding distributions with respect to securities issued by a foreign corporation, and for individuals receiving such statements. This notice provides generally that the simplified procedures and other rules contained in Notice 2003-79 and Notice 2004-71 are extended to apply for 2005 information reporting of distributions with respect to securities issued by foreign corporations and for future years. |
| Notice 2006-02(HTML) |
IRB #2006-02(HTML) |
January 9, 2006 |
| Extension of transition relief for certain partnerships and other pass-thru entities under section 470. This notice extends the transition relief under section 470 of the Code provided under Notice 2005-29, 2005-13 I.R.B. 796, to partnerships and certain other pass-thru entities that are treated as holding tax-exempt use property because of the application of section 168(h)(6), to taxable years that begin before January 1, 2006. Notice 2005-29 modified and superseded. |
| Notice 2006-01(HTML) |
IRB #2006-04(HTML) |
January 23, 2006 |
| Information reporting by organizations that receive contributions of qualified vehicles. This notice provides guidance to donee organizations that receive contributions of qualified vehicles on their reporting obligations under section 170(f)(12)(D) of the Code. It instructs the donee organization on how, where, and when to report to the IRS the information contained in the contemporaneous written acknowledgment that the donee organization provides to the donor. Notice 2005-44 supplemented. |
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