Table of Contents

• REG-107722-00
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Proposed Effective Date
    • Special Analyses
    • Comments and Public Hearing
  • Partial Withdrawal of a Previous Notice of Proposed Rulemaking
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.6655-7 [Removed]
    • §1.6655-5 [Redesignated as §1.6655-7]
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information
• Announcement 2006-5