Internal Revenue Bulletin 2006-9

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Internal Revenue Bulletin: 2006-9
February 27, 2006

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2006-8
    • Rev. Rul. 2006-9
    • T.D. 9246
    • T.D. 9247
    • T.D. 9248
    • Notice 2006-16
  • EMPLOYEE PLANS
    • Notice 2006-19
  • ADMINISTRATIVE
    • T.D. 9246
    • Rev. Proc. 2006-16
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2006-9
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • DRAFTING INFORMATION
  • Rev. Rul. 2006-8
    • DRAFTING INFORMATION
  • T.D. 9247
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions and Summary of Comments
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • T.D. 9248
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions and Summary of Comments
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1 — INCOME TAXES
      • PART 602 — OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • T.D. 9246
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 301 — PROCEDURE AND ADMINISTRATION
      • §301.7701-1T (Removed)
      • §301.7701-2T (Removed)
      • §301.7701-5T (Removed)
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2006-16
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. DISCUSSION
      • .01 Transactions Excluded from the Scope of Notice 2002-35
      • .02 Disclosure Requirement Safe Harbor
      • .03 Continuing Disclosure Obligations
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. EFFECT ON OTHER DOCUMENTS
    • SECTION 6. CONTACT INFORMATION
  • Notice 2006-19
    • Drafting Information
  • Rev. Proc. 2006-16
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. RETROACTIVE ALLOCATION OF COMMERCIAL REVITALIZATION EXPENDITURE AMOUNTS FOR A QUALIFIED REVITALIZATION BUILDING IN THE EXPANDED AREA
    • SECTION 4. COMMERCIAL REVITALIZATION DEDUCTION ELECTION FOR A QUALIFIED REVITALIZATION BUILDING IN THE EXPANDED AREA
    • SECTION 5. SECTION 179 ELECTION FOR QUALIFIED RENEWAL PROPERTY PLACED IN SERVICE BY A TAXPAYER IN THE EXPANDED AREA IN 2002, 2003, 2004, OR 2005
    • SECTION 6. EXCLUSION FROM GROSS INCOME FOR A QUALIFIED COMMUNITY ASSET IN THE EXPANDED AREA OF A RENEWAL COMMUNITY
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. EFFECT ON OTHER DOCUMENTS
    • SECTION 9. PAPERWORK REDUCTION ACT
    • DRAFTING 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
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