Internal Revenue Bulletin: 2006-7
February 13, 2006
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Notice 2006-11
BACKGROUND
I. SUSPENSION OF INCOME LIMITATIONS
II. STATUS OF UNITS
A. Units in the first year of the credit period
B. Vacant units after the first year of the credit period
III. SUSPENSION OF NON-TRANSIENT REQUIREMENTS
IV. OTHER REQUIREMENTS
EFFECTIVE DATE
PAPERWORK REDUCTION ACT
DRAFTING INFORMATION
Notice 2006-12
PURPOSE
BACKGROUND
RELIEF FROM CERTAIN BACKUP WITHHOLDING OBLIGATIONS
DRAFTING INFORMATION
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