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.