Internal Revenue Bulletin 2006-3

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Internal Revenue Bulletin: 2006-3
January 17, 2006

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2006-5
    • REG-137243-02
    • Notice 2006-3
    • Notice 2006-4
    • Rev. Proc. 2006-11
    • Rev. Proc. 2006-12
  • EMPLOYEE PLANS
    • Rev. Proc. 2006-13
  • EXEMPT ORGANIZATIONS
    • Announcement 2006-3
  • EMPLOYMENT TAX
    • T.D. 9233
  • EXCISE TAX
    • Announcement 2006-4
  • ADMINISTRATIVE
    • REG-137243-02
    • Rev. Proc. 2006-11
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2006-5
    • DRAFTING INFORMATION
  • T.D. 9233
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 31 — EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE
      • PART 32 — TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2006-3
    • SECTION 1. OVERVIEW
    • SECTION 2. NOTICE 2003-79 and NOTICE 2004-71
    • SECTION 3. GUIDANCE FOR 2005 AND FUTURE YEARS
      • .01 Generally.
      • .02 Persons Required to File Form 1099-DIV.
      • .03 Recipients of Form 1099-DIV.
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. COMMENTS
    • SECTION 6. PAPERWORK REDUCTION ACT
    • SECTION 7. CONTACT INFORMATION
  • Notice 2006-4
    • I. Background
    • II. Stock Options and Stock Appreciation Rights Granted before January 1, 2005
      • A. Application of the Reasonable Valuation Standard
      • B. Application of the Good Faith Standards of § 1.422-2(e)(2)
      • III. Stock Rights Issued on or after January 1, 2005 and Continued Application of Notice 2005-1, Q&A-4(d)(ii)
      • IV. Request for Additional Comments regarding Application of Final Regulations to Outstanding Stock Rights
    • V. Drafting Information
  • Rev. Proc. 2006-11
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. DRAFTING INFORMATION
  • Rev. Proc. 2006-12
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. COMPUTATION OF SECTION 481(a) ADJUSTMENT
    • SECTION 6. HOW THIS REVENUE PROCEDURE DIFFERS FROM REV. PROC. 2005-9
    • SECTION 7. EFFECT ON OTHER DOCUMENTS
    • SECTION 8. EFFECTIVE DATE
    • SECTION 9. DRAFTING INFORMATION
  • Rev. Proc. 2006-13
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SAFE HARBOR METHOD FOR ROTH IRA CONVERSIONS
    • SECTION 4. SIMPLIFIED SAFE HARBOR METHOD FOR PRE-2006 ROTH IRA CONVERSIONS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-137243-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendment to the Regulations
      • PART 301— PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • Announcement 2006-3
  • Announcement 2006-4
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION:
    • SUPPLEMENTARY INFORMATION:
• 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin