Internal Revenue Bulletin: 2006-2 |
January 9, 2006 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Rev. Rul. 2006-2
- Rev. Rul. 2006-1
- Rev. Rul. 2006-4
- T.D. 9232
- T.D. 9231
- Rev. Rul. 2006-3
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2006-2
- Rev. Proc. 2006-9
- SECTION 1: PURPOSE
- SECTION 2: PRINCIPLES OF THE APA PROGRAM
- SECTION 3: PREFILING CONFERENCES
- SECTION 4: CONTENT OF APA REQUESTS
- SECTION 5: TAXPAYER DISCLOSURE OBLIGATIONS
- SECTION 6: PROCESSING OF APA REQUESTS
- SECTION 7: COMPETENT AUTHORITY CONSIDERATION
- SECTION 8: ROLLBACK OF TPM
- SECTION 9: SMALL BUSINESS TAXPAYER APAs
- SECTION 10: LEGAL EFFECT OF THE APA
- SECTION 11: ADMINISTERING THE APA
- SECTION 12: RENEWING THE APA
- SECTION 13: DISCLOSURE
- SECTION 14: EFFECT ON OTHER DOCUMENTS
- SECTION 15: EFFECTIVE DATE
- SECTION 16: PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2006-10
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS
- SECTION 4. ACCEPTANCE AGENT
- SECTION 5. CERTIFYING ACCEPTANCE AGENT
- SECTION 6. SUITABILITY CHECK
- SECTION 7. ACCEPTANCE AGENT AGREEMENT
- SECTION 8. EXPIRATION OF EXISTING ACCEPTANCE AGENT AGREEMENTS
- SECTION 9. EFFECTIVE DATE
- SECTION 10. EFFECT ON OTHER DOCUMENTS
- SECTION 11. PAPERWORK REDUCTION ACT
- SECTION 12. DRAFTING INFORMATION
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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