Internal Revenue Bulletin: 2006-8 |
February 21, 2006 |
Table of Contents
- Notice 2006-13
- Notice 2006-14
- Section 1. PURPOSE
- Section 2. BACKGROUND
- Section 3. DISCUSSION
- Section 4. REQUEST FOR COMMENTS
- A. For purposes of determining each partner’s share of partnership assets before and after a distribution that may be subject to § 751(b),
- B. For purposes of simplifying the tax consequences of a distribution that is subject to § 751(b), whether the hot asset sale approach is an appropriate method of applying § 751(b) or whether other approaches should be considered. Comments are specifically requested on the following:
- DRAFTING INFORMATION
- Notice 2006-15
- Notice 2006-18
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