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    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/department/DEPARTMENT_OF_THE_TREASURY/2006-12-22/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Mon, Dec 1 2008 11:00:00 GMT</pubDate>
    <lastBuildDate>Mon, Dec 1 2008 11:00:00 GMT</lastBuildDate>
    <webMaster>info@thefederalregister.com</webMaster>
    <item>
  <title><![CDATA[  Guidance Necessary To Facilitate Business Electronic Filing Under  Section 1561]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-22-06-9758</link>
  <description><![CDATA[ This document contains temporary regulations that affect 
component members of controlled groups of corporations and consolidated 
groups filing lifenonlife Federal income tax returns. They provide 
guidance regarding the apportionment of tax benefit items and the 
amount and type of information these members are required to submit 
with their returns. 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/2006-12-22-06-9758</guid>
  <pubDate>Fri, Dec 22 2006 11:00:00 GMT</pubDate>
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<item>
  <title><![CDATA[  Treatment of Services Under Section 482; Allocation of Income and  Deductions From Intangibles; Stewardship Expense;]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-22-E6-21907</link>
  <description><![CDATA[ This document contains corrections to final and temporary 
regulations (TD 9278) that was published in the Federal Register on 
Friday, August 4, 2006 (71 FR 44466) regarding the treatment of 
controlled services transactions under section 482 and the allocation 
of income from intangibles, in particular with respect to contributions 
by a controlled party to the value of an intangible owned by another 
controlled party. This document also contains corrections to final and 
temporary regulations that modify the regulations under section 861 
concerning stewardship expenses to be consistent with the changes made 
to the regulations under section 482.
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  <guid>http://thefederalregister.com/d.p/2006-12-22-E6-21907</guid>
  <pubDate>Fri, Dec 22 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Treatment of Services Under Section 482; Allocation of Income and  Deductions From Intangibles; Stewardship Expense;]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-22-E6-21908</link>
  <description><![CDATA[ This document contains corrections to final and temporary 
regulations (TD 9278) that was published in the Federal Register on 
Friday, August 4, 2006 (71 FR 44466) regarding the treatment of 
controlled services transactions under section 482 and the allocation 
of income from intangibles, in particular with respect to contributions 
by a controlled party to the value of an intangible owned by another 
controlled party. This document also contains corrections to final and 
temporary regulations that modify the regulations under section 861 
concerning stewardship expenses to be consistent with the changes made 
to the regulations under section 482.
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  <guid>http://thefederalregister.com/d.p/2006-12-22-E6-21908</guid>
  <pubDate>Fri, Dec 22 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Guidance Necessary To Facilitate Business Electronic Filing Under  Section 1561]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-22-06-9757</link>
  <description><![CDATA[ In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations that affect 
component members of controlled groups of corporations and consolidated 
groups filing lifenonlife Federal income tax returns. They provide 
guidance regarding the apportionment of tax benefit items and the 
amount and type of information these members are required to submit 
with their returns. The text of those regulations also serves as the 
text of these proposed regulations.
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  <guid>http://thefederalregister.com/d.p/2006-12-22-06-9757</guid>
  <pubDate>Fri, Dec 22 2006 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Treatment of Services Under Section 482 Allocation of Income and  Deductions From Intangibles Stewardship Expense;]]></title>
  <link>http://thefederalregister.com/d.p/2006-12-22-E6-21909</link>
  <description><![CDATA[ This document contains corrections to a notice of proposed 
rulemaking by crossreference to temporary regulations, notice of 
proposed rulemaking, and notice of public hearing that was published in 
the Federal Register on Friday, August 4, 2006 (71 FR 44247) relating 
to the treatment of controlled services transactions under section 482. 
These regulations also provide guidance regarding the allocation of 
income from intangibles, in particular with respect to contributions by 
a controlled party to the value of an intangible owned by another 
controlled party, as it relates to controlled services transactions, 
and modify the regulations under section 861 concerning stewardship 
expenses to be consistent with the changes made to the regulations 
under section 482.
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  <guid>http://thefederalregister.com/d.p/2006-12-22-E6-21909</guid>
  <pubDate>Fri, Dec 22 2006 11:00:00 GMT</pubDate>
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