Table of Contents

• Notice 2006-43
  • SECTION I. PURPOSE
  • SECTION 2. BACKGROUND
    • .01 Section 883(a) and (c)
    • .02 Treasury Regulations under Section 883(a) and (c)
    • .03 AJCA Shipping Income Provisions
    • .04 T.D. 9218
  • SECTION 3. NEW RULE: QUALIFIED U.S. PERSON OWNERSHIP TEST
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. REQUEST FOR COMMENTS
  • DRAFTING INFORMATION
• Notice 2006-48
  • SECTION 1. OVERVIEW
  • SECTION 2. BACKGROUND
    • .01 In General
    • .02 Section 956
    • .03 Section 367(a)
  • SECTION 3. SECTION 954 GUIDANCE
  • SECTION 4. SECTION 956 GUIDANCE
  • SECTION 5. SECTION 367(a) GUIDANCE
    • .01 Active Conduct of a Trade or Business that Produces Rents or Royalties
    • .02 Conduct of Trade or Business Outside of the United States
    • .03 Depreciation Recapture for Certain Section 367 Transfers
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. COMMENTS
  • SECTION 8. DRAFTING INFORMATION
• Rev. Proc. 2006-25
  • Section 1 - Purpose
  • Section 2 - What’s New
  • Section 3 - General Requirements for Reproducing IRS Official Form 941 and Schedule B (Form 941)
  • Section 4 - Reproducing Form 941 and Schedule B (Form 941) for Software-Generated Paper Forms
  • Section 5 - OMB Requirements for Substitute Forms
  • Section 6 - Reproducible Copies of Forms
  • Section 7 - Effect on Other Documents
  • Section 8 - Exhibits
• Rev. Proc. 2006-26
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. PROCEDURES
    • .01 Fees
    • .02 Acceptance of Request
    • .03 Refunds of user fees
  • SECTION 4. EFFECT ON OTHER DOCUMENTS
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION