Table of Contents

• Notice 2006-82
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. EXTENSION OF REPLACEMENT PERIOD FOR PERSISTENT DROUGHT
  • SECTION 4. EXAMPLE
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION
• Rev. Proc. 2006-38
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. PROCEDURE
  • SECTION 4. EFFECTIVE DATE
  • DRAFTING INFORMATION