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    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/agency/Internal_Revenue_Service/2006-12-07/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Sun, Nov 23 2008 11:00:00 GMT</pubDate>
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    <webMaster>info@thefederalregister.com</webMaster>
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  <title><![CDATA[  Credit for Increasing Research Activities; Correction ]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-07-E6-20732</link>
  <description><![CDATA[ This document contains corrections to final regulations (TD 
9296) that were published in the Federal Register on Thursday, November 
9, 2006 (71 FR 65722) relating to the computation and allocation of the 
credit for increasing research activities for members of a controlled 
group of corporations or a group of trades or businesses under common 
control.
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  <guid>http://thefederalregister.com/d.p/2006-12-07-E6-20732</guid>
  <pubDate>Thu, Dec 7 2006 11:00:00 GMT</pubDate>
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<item>
  <title><![CDATA[  Partner's Distributive Share: Foreign Tax Expenditures;  Correction]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-07-E6-20722</link>
  <description><![CDATA[ This document contains correction to final regulations (TD 
9292) that were published in the Federal Register on Thursday, October 
19, 2006 (71 FR 61648) regarding the allocation of creditable foreign 
tax expenditures by partnerships.
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  <guid>http://thefederalregister.com/d.p/2006-12-07-E6-20722</guid>
  <pubDate>Thu, Dec 7 2006 11:00:00 GMT</pubDate>
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  <title><![CDATA[  TIPRA Amendments to Section 199; Correction ]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-07-E6-20724</link>
  <description><![CDATA[ This document contains corrections to final and temporary 
regulations (TD 9293) that were published in the Federal Register on 
Thursday, October 19, 2006 (71 FR 61662) concerning the amendments made 
by the Tax Increase Prevention and Reconciliation Act of 2005 to 
section 199 of the Internal Revenue Code.
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  <guid>http://thefederalregister.com/d.p/2006-12-07-E6-20724</guid>
  <pubDate>Thu, Dec 7 2006 11:00:00 GMT</pubDate>
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  <title><![CDATA[  Stock Transfer Rules: Carryover of Earnings and Taxes; Correction]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-07-E6-20728</link>
  <description><![CDATA[ This document contains correction to final regulations (TD 
9273) that were published in the Federal Register on Tuesday, August 8, 
2006 (71 FR 44887) addressing the carryover of certain tax attributes, 
such as earnings and profits and foreign income tax accounts, when two 
corporations combine in a corporate reorganization or liquidation that 
is described in both section 367(b) and section 381 of the Internal 
Revenue Code.
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  <pubDate>Thu, Dec 7 2006 11:00:00 GMT</pubDate>
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