Internal Revenue Bulletins  
August 7, 2006

Internal Revenue Bulletin No. 2006-32

Official IRS Bulletin Documents linked below are in HTML. These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
Definition of Terms Used by the IRS in Official Documents --
Guide to Understanding the Differences Among Official IRS Documents


Rev. Rul. 2006-39(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 August 2006.

Rev. Rul. 2006-40(HTML)
LIFO; price indexes; department stores. The May 2006 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, May 31, 2006.


Announcement 2006-51(HTML)
A list is provided of organizations now classified as private foundations.


Rev. Proc. 2006-33(HTML)
Electronic filing; magnetic media; 2006 form specifications. This procedure contains updates and changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically. Rev. Proc. 2005-49 superseded.

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