Table of Contents

• Notice 2006-1
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. INFORMATION REPORTING TO THE INTERNAL REVENUE SERVICE
  • SECTION 4. INTERIM GUIDANCE FOR REPORTING A CONTEMPORANEOUS WRITTEN ACKNOWLEDGMENT FURNISHED TO A DONOR IN 2005
  • SECTION 5. SPECIAL TRANSITION RULE CONCERNING CONTENT OF CONTEMPORANEOUS WRITTEN ACKNOWLEDGMENT
  • SECTION 6. SECTION 6720 PENALTY
  • SECTION 7. PAPERWORK REDUCTION ACT
  • SECTION 8. DRAFTING INFORMATION
• Notice 2006-5
  • PURPOSE
  • BACKGROUND
  • REQUEST FOR WAIVER FOR REASONABLE CAUSE
  • ADDITIONAL RULES
  • PAPERWORK REDUCTION ACT
  • CONTACT INFORMATION
• Rev. Proc. 2006-14
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. REPLACEMENT COST METHOD
  • SECTION 5. AUDIT PROTECTION FOR TAXPAYERS CURRENTLY USING THE REPLACEMENT COST METHOD
  • SECTION 6. CHANGE IN METHOD OF ACCOUNTING
  • SECTION 7. RECORD KEEPING
  • SECTION 8. MODIFICATION OF REV. PROC. 2002-17
  • SECTION 9. EFFECT ON OTHER DOCUMENTS
  • SECTION 10. EFFECTIVE DATE
  • DRAFTING INFORMATION