Internal Revenue Bulletin: 2006-49 |
December 4, 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 2006-106
- Rev. Proc. 2006-54
- SECTION 1. PURPOSE AND BACKGROUND
- SECTION 2. SCOPE
- SECTION 3. GENERAL CONDITIONS UNDER WHICH THIS PROCEDURE APPLIES
- SECTION 4. PROCEDURES FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE
- SECTION 5. SMALL CASE PROCEDURE FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE
- SECTION 6. RELIEF REQUESTED FOR FOREIGN INITIATED ADJUSTMENT WITHOUT COMPETENT AUTHORITY INVOLVEMENT
- SECTION 7. COORDINATION WITH OTHER ADMINISTRATIVE OR JUDICIAL PROCEEDINGS
- SECTION 8. SIMULTANEOUS APPEALS PROCEDURE
- SECTION 9. PROTECTIVE MEASURES
- SECTION 10. APPLICATION OF REV. PROC. 99-32
- SECTION 11. DETERMINATION OF CREDITABLE FOREIGN TAXES
- SECTION 12. ACTION BY U.S. COMPETENT AUTHORITY
- SECTION 13. REQUESTS FOR RULINGS
- SECTION 14. FEES
- SECTION 15. EFFECT ON OTHER DOCUMENTS
- SECTION 16. EFFECTIVE DATE
- SECTION 17. PAPERWORK REDUCTION ACT
- SECTION 18. DRAFTING INFORMATION
- Part IV. Items of General Interest
- REG-103038-05
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Proposed Amendments to the Regulations
- PART 1—INCOME TAXES
- PART 20— ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- PART 54—PENSION EXCISE TAXES
- PART 56—PUBLIC CHARITY EXCISE TAXES
- Drafting Information
- REG-103039-05
- REG-103043-05
- Announcement 2006-94
- 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
- Consent Disbarments From Practice Before the Internal Revenue Service
- Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Censure Issued by Consent
- Resignations of Enrolled Agents
- REG-103038-05
- 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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