Internal Revenue Bulletin: 2006-24 |
June 12, 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 2006-30
- Notice 2006-46
- PURPOSE
- BACKGROUND
- DISCUSSION
- 1. Revision to the rules of Temp. Treas. Reg. § 1.897-5T(c)(4) relating to inbound asset reorganizations
- 2. Revisions to the Notice 89-95 stock disposition look-back period applicable to Temp. Treas. Reg. § 1.897-5T(c)(2)(ii) liquidations, Temp. Treas. Reg. § 1.897-5T(c)(4) inbound asset reorganizations, and section 897(i) elections.
- 3. Revisions to the rules of Temp. Treas. Reg. § 1.897-6T
- COMMENTS
- EFFECTIVE DATE
- PAPERWORK REDUCTION ACT
- EFFECT ON OTHER DOCUMENTS
- DRAFTING INFORMATION
- Rev. Proc. 2006-21
- 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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