Internal Revenue Bulletin: 2006-15 |
April 10, 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 2006-31
- Notice 2006-33
- I. PURPOSE
- II. BACKGROUND
- A. Section 885 of the American Jobs Creation Act of 2004
- 1. General Provisions Regarding Nonqualified Deferred Compensation Plans
- 2. Income Inclusion Required if an Offshore Trust is used in Connection with a Nonqualified Deferred Compensation Plan
- 3. Income Inclusion Required if Assets Become Restricted Upon a Change in the Employer’s Financial Health
- 4. Additional Tax Imposed on Amounts Includible under Sections 409A(b)(1) and 409A(b)(2)
- 5. Effective Date of Section 409A
- B. Section 403(hh) of the Gulf Opportunity Zone Act of 2005 — Clarification of the Effective Date of Section 409A(b)
- III. APPLICATION OF SECTION 409A(b)
- IV. APPLICATION OF OTHER CODE PROVISIONS AND TAX DOCTRINES
- V. REQUEST FOR COMMENTS
- VI. DRAFTING INFORMATION
- Notice 2006-36
- Part IV. Items of General Interest
- REG-164247-05
- Announcement of Disciplinary
Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents,
and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Censure Issued by Consent
- Resignations of Enrolled Agents
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
More Internal Revenue Bulletins |