Rev. Rul. 2006-37(HTML)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period January through September 2006. This ruling provides the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through September 2006.

T.D. 9268(HTML)
REG-109512-05(HTML)
Final, temporary, and proposed regulations provide guidance under sections 6038 and 6038A of the Code. The final regulations under section 1.6038-2 are revised to remove and replace obsolete references to a form and IRS offices. The regulations clarify the information required to be furnished regarding certain related party transactions of certain foreign corporations and certain foreign-owned domestic corporations. The regulations also increase the amount of certain penalties, and make certain other changes, to reflect the statutory changes made by the Taxpayer Relief Act of 1997. /p>

T.D. 9269(HTML)
Final regulations under section 382 of the Code provide guidance on whether a loss corporation has an owner shift where a qualified trust described in section 401(a) distributes an ownership interest in an entity.

Notice 2006-66(HTML)
Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for July 2006 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.