Table of Contents

• Notice 2006-16
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. DISCUSSION
    • .01 Transactions Excluded from the Scope of Notice 2002-35
    • .02 Disclosure Requirement Safe Harbor
    • .03 Continuing Disclosure Obligations
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. CONTACT INFORMATION
• Notice 2006-19
  • Drafting Information
• Rev. Proc. 2006-16
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. RETROACTIVE ALLOCATION OF COMMERCIAL REVITALIZATION EXPENDITURE AMOUNTS FOR A QUALIFIED REVITALIZATION BUILDING IN THE EXPANDED AREA
  • SECTION 4. COMMERCIAL REVITALIZATION DEDUCTION ELECTION FOR A QUALIFIED REVITALIZATION BUILDING IN THE EXPANDED AREA
  • SECTION 5. SECTION 179 ELECTION FOR QUALIFIED RENEWAL PROPERTY PLACED IN SERVICE BY A TAXPAYER IN THE EXPANDED AREA IN 2002, 2003, 2004, OR 2005
  • SECTION 6. EXCLUSION FROM GROSS INCOME FOR A QUALIFIED COMMUNITY ASSET IN THE EXPANDED AREA OF A RENEWAL COMMUNITY
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. EFFECT ON OTHER DOCUMENTS
  • SECTION 9. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION