Table of Contents

• Rev. Rul. 2006-2
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Rul. 2006-1
  • ISSUE
  • FACTS
  • LAW
  • ANALYSIS
    • 1. Definition of “securities.”
    • 2. Application of the “other income” provision.
  • HOLDING
  • PROSPECTIVE APPLICATION
  • DRAFTING INFORMATION
• Rev. Rul. 2006-4
• T.D. 9232
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• T.D. 9231
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Summary of Comments and Explanation of Revisions
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• Rev. Rul. 2006-3
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION