Internal Revenue Bulletin: 2006-8 |
February 21, 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 2006-13
- Notice 2006-14
- Section 1. PURPOSE
- Section 2. BACKGROUND
- Section 3. DISCUSSION
- Section 4. REQUEST FOR COMMENTS
- A. For purposes of determining each partner’s share of partnership assets before and after a distribution that may be subject to § 751(b),
- B. For purposes of simplifying the tax consequences of a distribution that is subject to § 751(b), whether the hot asset sale approach is an appropriate method of applying § 751(b) or whether other approaches should be considered. Comments are specifically requested on the following:
- DRAFTING INFORMATION
- Notice 2006-15
- Notice 2006-18
- 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
More Internal Revenue Bulletins |