Internal Revenue Bulletin: 2006-38 |
September 18, 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 2006-76
- Rev. Proc. 2006-34
- Part A. General
- Sec. 1. Purpose
- Sec. 2. Nature of Changes—Current Year (Tax Year 2006)
- Sec. 3. Where To File and How to Contact the IRS, Enterprise Computing Center at Martinsburg
- Sec. 4. Filing Requirements
- Sec. 5. Vendor List
- Sec. 6. Form 4419, Application for Filing Information Returns Electronically/Magnetically
- Sec. 7. Test Files
- Sec. 8. Filing of Information Returns Magnetically and Retention Requirements
- Sec. 9. Due Dates
- Sec. 10. Processing of Information Returns Magnetically at IRS/ECC-MTB
- Sec. 11. Validation of Information Returns at IRS Service Center
- Sec. 12. Common Submission Problems
- Sec. 13. Amended Returns
- Sec. 14. Taxpayer Identification Number (TIN)
- Sec. 15. Effect on Paper Returns and Statements to Recipients
- Sec. 16. Definition of Terms
- Sec. 17. State Abbreviations
- Part B. Electronic Filing Specifications
- Sec. 1. General
- Sec. 2. Advantages of Filing Electronically
- Sec. 3. Electronic Filing Approval Procedure
- Sec. 4. Test Files
- Sec. 5. Electronic Submissions
- Sec. 6. PIN Requirements
- Sec. 7. Electronic Filing Specifications
- Sec. 8. Connecting to the FIRE System
- Sec. 9. Common Problems and Questions Associated with Electronic Filing
- Part C. Tape Cartridge Filing Specifications
- Part D. Record Format Specifications and Record Layouts
- Part E. Extensions of Time and Waivers
- Sec. 1. General — Extensions
- Sec. 2. Specifications for Electronic/Magnetic Filing of Extensions of Time
- Sec. 3. Record Layout — Extension of Time
- Sec. 4. Extension of Time for Recipient Copies of Information Returns
- Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically/Magnetically
- Rev. Proc. 2006-36
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. PROCEDURES FOR REQUESTING SPECIAL STATISTICAL STUDIES AND COMPILATIONS PURSUANT TO SECTION 6108(b)
- SECTION 4. AVAILABILITY OF SPECIAL STATISTICAL STUDIES AND COMPILATIONS
- SECTION 5. DETERMINATION OF FEES
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING INFORMATION
- Rev. Proc. 2006-37
- Part IV. Items of General Interest
- Announcement 2006-57
- 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
- Announcement 2006-67
- Announcement 2006-68
- Announcement 2006-57
- 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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