Table of Contents

• Notice 2006-77
  • 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 2006-80
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • 30-YEAR TREASURY SECURITIES INTEREST RATE
  • Drafting Information
• Notice 2006-81
  • BACKGROUND
  • PROCEDURES
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Notice 2006-83
  • Section 1. PURPOSE
  • Section 2. BACKGROUND AND GENERAL LEGAL PRINCIPLES
  • Section 3. FILING INCOME TAX RETURNS OF THE DEBTOR AND THE ESTATE; NOTIFICATION TO PERSONS FILING INFORMATION RETURNS (OTHER THAN FORM W-2) OF THE STATUS OF THE CHAPTER 11 BANKRUPTCY CASE
  • Section 4. APPLICATION OF THE SELF-EMPLOYMENT TAX
  • Section 5. APPLICATION OF EMPLOYMENT TAXES AND OBLIGATION TO FILE FORM W-2
  • Section 6. ALLOCATION OF INCOME AND CREDITS ON INFORMATION RETURNS AND REQUIRED STATEMENT FOR RETURNS
  • Section 7. REQUEST FOR COMMENTS
  • Section 8. PAPERWORK REDUCTION ACT
  • Section 9. DRAFTING INFORMATION
• Rev. Proc. 2006-39
  • SECTION 1. PURPOSE
  • SECTION 2. CHANGES
  • SECTION 3. APPLICATION - ESTIMATED TAXES
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. DRAFTING INFORMATION