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.

T.D. 9259(HTML)
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 C.B. 524).

Announcement 2006-30(HTML)
This document withdraws proposed regulations (REG-150313-01, 2002-2 C.B. 777) relating to redemptions taxable as dividend distributions.

Notice 2006-42(HTML)
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.

Announcement 2006-29(HTML)
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.