Table of Contents

• Notice 2006-67
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND AND GO ZONE PROPERTY
  • SECTION 3. SUBSTANTIALLY ALL AND ACTIVE CONDUCT REQUIREMENTS UNDER § 1400N(d)(2)(A)(ii)
  • SECTION 4. ELECTION NOT TO DEDUCT GO ZONE ADDITIONAL FIRST YEAR DEPRECIATION
  • SECTION 5. CERTAIN PROPERTY NOT ELIGIBLE FOR THE GO ZONE ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION
  • SECTION 6. RECAPTURE RULES UNDER § 1400N(d)(5)
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • SECTION 8. DRAFTING INFORMATION
• Notice 2006-70
  • BACKGROUND
  • DISCUSSION
  • EFFECTIVE DATE
  • COMMENTS
  • DRAFTING INFORMATION