RULES: Corporate reorganizations and distributions,
Published: 2006-12-19
This document contains temporary regulations under section 368
of the Internal Revenue Code of 1986 (Code). The temporary regulations
provide guidance regarding the qualification of certain transactions as
reorganizations described in section 368(a)(1)(D) where no stock and/or
securities of the acquiring corporation is issued and distributed in
RULES: Residence rules source rules; Correction,
Published: 2006-12-19
This document contains corrections to final regulations that
were published in the Federal Register on Tuesday, November 14, 2006
(71 FR 66232) relating to rules for determining bona fide residency in
the following U.S. territories: American Samoa, Guam, the Northern
Mariana Islands, Puerto Rico, and the United States Virgin Islands.
PROPOSED RULES: Corporate reorganizations; distributions; cross-reference,
Published: 2006-12-19
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations that provide
guidance regarding the qualification of certain transactions as
reorganizations described in section 368(a)(1)(D) where no stock and/or
securities of the acquiring corporation is issued and distributed in
the
NOTICES: Taxpayer Advocacy Panels,
Published: 2006-12-19
An open meeting of the Taxpayer Assistance Center Committee of
the Taxpayer Advocacy Panel will be conducted (via teleconference). The
Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and
suggestions on improving customer service at the Internal Revenue
Service.
