| Document |
Bulletin |
Date of IRB |
 |
| |
| 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 2006-68(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 2006-56(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 2006-52(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 December 2003 version of Form 3115, Application for Change in Accounting Method. |
| 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 2006-44(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 2006-38(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 2006-35(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 2006-32(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 2006-26(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 2006-12(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. |
| Notice 2006-71(HTML) |
IRB #2006-34(HTML) |
August 21, 2006 |
| This notice modifies Notice 2006-53, 2006-26 I.R.B. 1180, by extending the effective date of that publication from June 26, 2006, to December 1, 2006. |
| 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 2006-53(HTML) |
IRB #2006-26(HTML) |
June 26, 2006 |
| This notice modifies section 4.04 of Notice 2006-26, 2006-11 I.R.B. 622, to make clear that a component that provides structural support or a finished surface, or a component that has as a principal purpose any function unrelated to the reduction of heat loss or gain, is not a component specifically and primarily designed to reduce heat loss or gain of a dwelling. Notice 2006-26 clarified. |
