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    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/agency/Internal_Revenue_Service/2006-12-19/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Sun, Nov 23 2008 11:00:00 GMT</pubDate>
    <lastBuildDate>Sun, Nov 23 2008 11:00:00 GMT</lastBuildDate>
    <webMaster>info@thefederalregister.com</webMaster>
    <item>
  <title><![CDATA[  Corporate Reorganizations; Distributions Under Sections  368(a)(1)(D) and 354(b)(1)(B)]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-19-E6-21565</link>
  <description><![CDATA[ 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 
the transaction. These regulations affect corporations engaging in such 
transactions and their shareholders. The text of the temporary 
regulations also serves as the text of the proposed regulations set 
forth in the notice of proposed rulemaking on this subject in the 
Proposed Rules section in this issue of the Federal Register.
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  <guid>http://thefederalregister.com/d.p/2006-12-19-E6-21565</guid>
  <pubDate>Tue, Dec 19 2006 11:00:00 GMT</pubDate>
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<item>
  <title><![CDATA[  Residence Rules Involving U.S. Possessions; Correction ]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-19-E6-21566</link>
  <description><![CDATA[ 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.
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  <guid>http://thefederalregister.com/d.p/2006-12-19-E6-21566</guid>
  <pubDate>Tue, Dec 19 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Corporate Reorganizations; Distributions Under Sections  368(a)(1)(D) and 354(b)(1)(B)]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-19-E6-21572</link>
  <description><![CDATA[ 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 transaction. These regulations affect corporations engaging in such  transactions and their<br/> [[Page 75899]]<br/>
shareholders. The text of those regulations also serves as the text of 
these proposed regulations.
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  <guid>http://thefederalregister.com/d.p/2006-12-19-E6-21572</guid>
  <pubDate>Tue, Dec 19 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Open meeting of the Taxpayer Assistance Center Committee of the  Taxpayer Advocacy Panel]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-19-E6-21570</link>
  <description><![CDATA[ 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.
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  <guid>http://thefederalregister.com/d.p/2006-12-19-E6-21570</guid>
  <pubDate>Tue, Dec 19 2006 11:00:00 GMT</pubDate>
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