Internal Revenue Bulletin: 2006-19
May 8, 2006
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for May 2006.
Final regulations under section 368 of the Code amend final regulations (T.D. 9242, 2006-7 I.R.B. 422) concerning statutory mergers and consolidations under section 368(a)(1)(A). This amendment provides transitional relief for certain transactions initiated before January 23, 2006. Taxpayers can elect to apply the earlier temporary regulations (T.D. 9038, 2003-1 C.B. 524).
This document withdraws proposed regulations (REG-150313-01, 2002-2 C.B. 777) relating to redemptions taxable as dividend distributions.
|More Internal Revenue Bulletins|