This is the table of contents of Internal Revenue Bulletin IRB 2006-49. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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.
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 December 2006.
Final and temporary regulations under sections 6011, 6111, and 6112 of the Code amend the rules relating to requests for private letter rulings regarding reportable transactions and remove the tolling provision from the current regulations. These regulations cross-reference REG-103038-05, REG-103039-05, and REG-103043-05 in this Bulletin.
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.
Proposed regulations under section 6111 of the Code provide the rules relating to the disclosure of reportable transactions by material advisors. These regulations cross-reference T.D. 9295 in this Bulletin.
Proposed regulations under section 6112 of the Code provide the rules relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions. These regulations cross-reference T.D. 9295 in this Bulletin.
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.
This notice provides tables that show the amount of an individual’s wages, salary, or other income that is exempt from a notice of levy used to collect delinquent tax in 2007.
Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.
Final and temporary regulations under sections 6011, 6111, and 6112 of the Code amend the rules relating to requests for private letter rulings regarding reportable transactions and remove the tolling provision from the current regulations. These regulations cross-reference REG-103038-05, REG-103039-05, and REG-103043-05 in this Bulletin.
Proposed regulations under section 6111 of the Code provide the rules relating to the disclosure of reportable transactions by material advisors. These regulations cross-reference T.D. 9295 in this Bulletin.
Proposed regulations under section 6112 of the Code provide the rules relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions. These regulations cross-reference T.D. 9295 in this Bulletin.
This document updates the procedures for requesting assistance from the U.S. competent authority under the provisions of an income, estate, or gift tax treaty to which the United States is a party. Rev. Procs. 2002-52 and 2006-26 modified and superseded. Rev. Proc. 2006-9 amplified. Rev. Rul. 92-75 clarified.
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