Internal Revenue Bulletin: 2006-33 |
August 14, 2006 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2006-67
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND GO ZONE PROPERTY
- SECTION 3. SUBSTANTIALLY ALL AND ACTIVE CONDUCT REQUIREMENTS UNDER § 1400N(d)(2)(A)(ii)
- SECTION 4. ELECTION NOT TO DEDUCT GO ZONE ADDITIONAL FIRST YEAR DEPRECIATION
- SECTION 5. CERTAIN PROPERTY NOT ELIGIBLE FOR THE GO ZONE ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION
- SECTION 6. RECAPTURE RULES UNDER § 1400N(d)(5)
- SECTION 7. EFFECT ON OTHER DOCUMENTS
- SECTION 8. DRAFTING INFORMATION
- Notice 2006-70
- Notice 2006-67
- 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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