Internal Revenue Bulletin: 2006-3 |
January 17, 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 2006-3
- Notice 2006-4
- I. Background
- II. Stock Options and Stock Appreciation Rights Granted before January
1, 2005
- A. Application of the Reasonable Valuation Standard
- B. Application of the Good Faith Standards of § 1.422-2(e)(2)
- III. Stock Rights Issued on or after January 1, 2005 and Continued Application of Notice 2005-1, Q&A-4(d)(ii)
- IV. Request for Additional Comments regarding Application of Final Regulations to Outstanding Stock Rights
- V. Drafting Information
- Rev. Proc. 2006-11
- Rev. Proc. 2006-12
- Rev. Proc. 2006-13
- 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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