Internal Revenue Bulletin 2006-23

From TaxAlmanac

Internal Revenue Bulletin: 2006-23
June 5, 2006

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2006-29 - Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
    • T.D. 9260 - Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations
    • REG-144784-02 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations
  • EXEMPT ORGANIZATIONS
    • Announcement 2006-36 - Foundations Status of Certain Organizations
    • Announcement 2006-37 - Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code
  • ADMINISTRATIVE
    • Rev. Proc. 2006-22 - Methods of Determining W-2 Wages for Purposes of the § 199(b)(1) Limitation on the § 199 Deduction for Income Attributable to Domestic Production Activities
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9260
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • Rev. Rul. 2006-29
• Part III. Administrative, Procedural, and Miscellaneous
  • Rev. Proc. 2006-22
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. RULES OF APPLICATION
    • SECTION 4. DEFINITION OF W-2 WAGES AND CORRELATION WITH BOXES ON FORM W-2
    • SECTION 5. METHODS FOR CALCULATING W-2 WAGES
    • SECTION 6. APPLICATION IN CASE OF SHORT TAXABLE YEAR
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-144784-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Special Analyses
      • Comments and Request for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1 - INCOME TAXES
    • Drafting Information
  • Announcement 2006-36
  • Announcement 2006-37
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin