Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2006-40
    • Notice 2006-41
  • EXEMPT ORGANIZATIONS
    • Announcement 2006-27
    • Announcement 2006-28
  • ADMINISTRATIVE
    • Notice 2006-37
    • Announcement 2006-25
    • Announcement 2006-26
• Preface
  • The IRS Mission
  • Introduction
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2006-37
    • BACKGROUND
    • INFLATION ADJUSTMENT FACTOR AND REFERENCE PRICE
    • PHASEOUT CALCULATION
    • CREDIT AMOUNT
    • DRAFTING INFORMATION CONTACT
  • Notice 2006-40
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. ALLOCATION OF NATIONAL MEGAWATT CAPACITY LIMITATION
    • SECTION 4. APPLICATIONS FOR ALLOCATION OF NATIONAL MEGAWATT CAPACITY LIMITATION
    • SECTION 5. REALLOCATION OF NATIONAL MEGAWATT CAPACITY LIMITATION IN CERTAIN CASES
    • SECTION 6. ADDITIONAL ISSUES
    • SECTION 7. PAPERWORK REDUCTION ACT
    • SECTION 8. DRAFTING INFORMATION
  • Notice 2006-41
    • SECTION 1. PURPOSE
    • SECTION 2. INTRODUCTION
    • SECTION 3. BACKGROUND
      • 3.01. Gulf Opportunity Zone Bonds
      • 3.02. Gulf Opportunity Zone Advance Refunding Bonds
      • 3.03. Gulf Tax Credit Bonds
    • SECTION 4. INFORMATION REPORTING
      • 4.01. Information Reporting for Gulf Opportunity Zone Bonds
      • 4.02. Information Reporting for Gulf Zone Advance Refunding Bonds
      • 4.03. Information Reporting for Gulf Tax Credit Bonds
    • SECTION 5. CREDIT RATE FOR GULF TAX CREDIT BONDS
    • SECTION 6. ARBITRAGE REQUIREMENTS FOR GULF TAX CREDIT BONDS
    • SECTION 7. TREATMENT OF CREDIT BY HOLDERS OF GULF TAX CREDIT BONDS
    • SECTION 8. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2006-23
    • Consent Suspensions From Practice Before the Internal Revenue Service
    • Expedited Suspensions From Practice Before the Internal Revenue Service
    • Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
    • Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
    • Censure Issued by Consent
    • Resignations of Enrolled Agents
  • Announcement 2006-25
  • Announcement 2006-26
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
    • PART 1—INCOME TAXES
      • §1.163(d)-1T [Removed]
  • Announcement 2006-27
  • Announcement 2006-28
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin