Table of Contents

• REG-118897-06
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Proposed Effective Date
    • Special Analyses
    • Comments and Requests for Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2006-45
  • Drafting Information
• Announcement 2006-48