INCOME TAX
Notice 2006-100(HTML)
This notice provides guidance to employers and payers on
their reporting and wage withholding requirements for calendar
years 2005 and 2006 with respect to deferrals of compensation
and amounts includible in gross income under section
409A of the Code. Notice 2005-1 modified. Notice 2005-94 superseded.
Notice 2006-110(HTML)
Charitable contributions by payroll deductions. This notice
explains how taxpayers that make charitable contributions
by payroll deductions may meet the recordkeeping requirements
of section 170(f)(17) of the Code, as added by the Pension
Protection Act of 2006. The notice also provides that
taxpayers may rely on this notice to comply with the new requirements
until subsequent regulations are effective.
EMPLOYEE PLANS
Notice 2006-107(HTML)
Diversification; transition rules; defined contribution
plans. This notice provides transitional rules with respect to
the diversification requirements of publicly traded securities
for certain defined contribution plans, requests comments
on the transitional guidance (as well as comments for regulations),
and contains a model notice that employers may give
their affected employees.
EXEMPT ORGANIZATIONS
Notice 2006-109(HTML)
This notice provides interim guidance to certain section
501(c)(3) organizations and related taxpayers regarding new
legislation in the Pension Protection Act of 2006 (Act) applicable
to private foundations, supporting organizations, and
charitable organizations that maintain donor advised funds.
The notice also solicits comments regarding this guidance
and other provisions under the Act that might impact similarly
situated taxpayers.
Announcement 2006-99(HTML)
A list is provided of organizations now classified as private foundations.
SELF-EMPLOYMENT TAX
Notice 2006-108(HTML)
This notice contains a proposed revenue ruling and requests
comments concerning the proposed holding that Conservation
Reserve Program (CRP) rental payments (including incentive
payments) from the United States Department of Agriculture
to (1) a farmer actively engaged in the trade or business of
farming who enrolls land in CRP and fulfills the CRP contractual
obligations personally and to (2) an individual not otherwise
actively engaged in the trade or business of farming who
enrolls land in CRP and fulfills the CRP contractual obligations
by arranging for a third party to perform the required activities
are both includible in net income from self-employment for purposes
of the Self-Employment Contributions Act (SECA) tax and
not excluded from net income from self-employment as rentals
from real estate.
ADMINISTRATIVE
Announcement 2006-98(HTML)
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 2006-100(HTML)
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.
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