Internal Revenue Bulletin 2006-39

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Internal Revenue Bulletin: 2006-39
September 25, 2006

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2006-46
    • Rev. Rul. 2006-47
    • Rev. Rul. 2006-48
    • T.D. 9281
    • REG-120509-06
    • T.D. 9282
    • REG-168745-03
    • Notice 2006-82
  • EMPLOYEE PLANS
    • T.D. 9282
  • ADMINISTRATIVE
    • REG-145154-05
    • Rev. Proc. 2006-38
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2006-47
    • DRAFTING INFORMATION
  • Rev. Rul. 2006-46
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • DRAFTING INFORMATION
  • T.D. 9282
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Effective Date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2006-48
    • DRAFTING INFORMATION
  • T.D. 9281
    • 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 NUMBER UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2006-82
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. EXTENSION OF REPLACEMENT PERIOD FOR PERSISTENT DROUGHT
    • SECTION 4. EXAMPLE
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
  • Rev. Proc. 2006-38
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. PROCEDURE
    • SECTION 4. EFFECTIVE DATE
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-168745-03
    • 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 Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-145154-05
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Contracting Out of Special Enrollment Examination
      • User Fees for Special Enrollment Examination, Enrollment, and Renewal of Enrollment
      • Authority
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 300—USERS FEES
    • Drafting Information
  • REG-120509-06
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2006-57
    • 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
    • Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
    • Censure Issued by Consent
• 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
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin