Internal Revenue Bulletin 2006-6

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Internal Revenue Bulletin: 2006-6
February 6, 2006

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2006-7
    • T.D. 9238
    • REG-143244-05
    • Notice 2006-9
  • EMPLOYEE PLANS
    • T.D. 9237
  • EMPLOYMENT TAX
    • T.D. 9239
    • REG-148568-04
  • ADMINISTRATIVE
    • Announcement 2006-11
    • Announcement 2006-12
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9237
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Effective Date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1 — INCOME TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • Rev. Rul. 2006-7
  • T.D. 9239
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
    • Drafting Information
  • T.D. 9238
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Request for Comments
      • Regulations Addressing Avoidance of the Purposes of Section 7874
      • Effective Date
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2006-9
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE OF NOTICE
    • SECTION 4. MEANING OF TERMS
    • SECTION 5. MANUFACTURER’S CERTIFICATION AND QUARTERLY REPORTS
    • SECTION 6. TIME AND ADDRESS FOR FILING CERTIFICATION AND QUARTERLY REPORTS
    • SECTION 7. PAPERWORK REDUCTION ACT
    • SECTION 8. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-148568-04
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
    • Drafting Information
  • REG-143244-05
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2006-11
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
  • Announcement 2006-12
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTAL INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
    • PART 301—PROCEDURE AND ADMINISTRATION
      • §301.7701-3T Classification of certain business entities (temporary).
• 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
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin