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    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/agency/Internal_Revenue_Service/2006-12-27/</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[  Flat Rate Supplemental Wage Withholding; Correction ]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-27-E6-22022</link>
  <description><![CDATA[ This document contains corrections to final regulations (TD 
9276) that were published in the Federal Register on Tuesday, July 25, 
2006 (71 FR 42049), amending the regulations that provide for 
determining the amount of income tax withholding on supplemental wages. 
These regulations apply to all employers and others making supplemental 
wage payments to employees.
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  <guid>http://thefederalregister.com/d.p/2006-12-27-E6-22022</guid>
  <pubDate>Wed, Dec 27 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Source of Income From Certain Space and Ocean Activities; Source  of Communications Income]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-27-E6-22174</link>
  <description><![CDATA[ This document contains final regulations under section 863(d) 
governing the source of income from certain space and ocean activities. 
It also contains final regulations under section 863(a), (d), and (e) 
governing the source of income from certain communications activities. 
In addition, this document contains final regulations under section 
863(a) and (b), amending the regulations in Sec.  1.8633 to conform 
those regulations to these final regulations. The final regulations 
primarily affect persons who derive income from activities conducted in 
space, or on or under water not within the jurisdiction of a foreign 
country, possession of the United States, or the United States (in 
international water). The final regulations also affect persons who 
derive income from transmission of communications.
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  <guid>http://thefederalregister.com/d.p/2006-12-27-E6-22174</guid>
  <pubDate>Wed, Dec 27 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Exchanges of Property for an Annuity ]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-27-E6-22020</link>
  <description><![CDATA[ On October 18, 2006, on page 61441 of the Federal Register (71 
FR 61441), a notice of proposed rulemaking and notice of public hearing 
announced that a public hearing concerning guidance on the taxation of  the<br/> [[Page 77654]]<br/>
exchange of property for an annuity contract will be held February 16, 
2007 in the auditorium of the New Carrollton Federal Building, 5000 
Ellin Road, Lanham, MD 20706. The location of the public hearing has 
changed.
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  <guid>http://thefederalregister.com/d.p/2006-12-27-E6-22020</guid>
  <pubDate>Wed, Dec 27 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Income and Currency Gain or Loss With Respect to a Section 987  QBU; Correction]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-27-E6-22169</link>
  <description><![CDATA[ This document contains corrections to a notice of proposed 
rulemaking that was published in the Federal Register on Thursday, 
September 7, 2006 (71 FR 52876), regarding the determination of the 
items of income or loss of a taxpayer with respect to a section 987 
qualified business unit as well as the timing, amount, character and 
source of any section 987 gain or loss.
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  <guid>http://thefederalregister.com/d.p/2006-12-27-E6-22169</guid>
  <pubDate>Wed, Dec 27 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Railroad Track Maintenance Credit; Hearing Cancellation ]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-27-E6-22018</link>
  <description><![CDATA[ This document cancels a public hearing on proposed regulations 
by crossreference to temporary regulations relating to the railroad 
track maintenance credit determined for qualified railroad track 
maintenance expenditures paid or incurred by a Class II or Class III 
railroad and other eligible taxpayers during the taxable year.
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  <guid>http://thefederalregister.com/d.p/2006-12-27-E6-22018</guid>
  <pubDate>Wed, Dec 27 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Proposed Collection; Comment Request for Regulation Project]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-27-E6-22168</link>
  <description><![CDATA[ The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an 
existing final regulation, REG12020097 (TD 8775), Election Not to 
Apply LookBack Method in De Minimis Cases (Sec.  1.4606).
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  <guid>http://thefederalregister.com/d.p/2006-12-27-E6-22168</guid>
  <pubDate>Wed, Dec 27 2006 11:00:00 GMT</pubDate>
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