Rev. Rul. 2006-24(HTML)
Federal rates; adjusted federal rates; adjusted federal
long-term rate and the long-term exempt rate. For purposes
of sections 382, 642, 1274, 1288, and other sections
of the Code, tables set forth the rates for May 2006.
Final regulations under section 368 of the Code amend final
regulations (T.D. 9242, 2006-7 I.R.B. 422) concerning statutory
mergers and consolidations under section 368(a)(1)(A).
This amendment provides transitional relief for certain transactions
initiated before January 23, 2006. Taxpayers can elect
to apply the earlier temporary regulations (T.D. 9038, 2003-1
This document withdraws proposed regulations
(REG-150313-01, 2002-2 C.B. 777) relating to redemptions
taxable as dividend distributions.
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
This announcement advises taxpayers affected by Hurricane
Katrina, Rita, or Wilma that the Treasury Department and the
IRS have extended through December 31, 2006, the required
placed-in-service date for certain property that is eligible for the
additional first year depreciation deduction provided in section
168(k) of the Code and that is placed in service or manufactured
in certain areas affected by Hurricane Katrina, Rita, or Wilma.
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