Internal Revenue Bulletin: 2006-40
October 2, 2006
Part IV. Items of General Interest
Table of Contents
REG-121509-00
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SUMMARY:
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SUPPLEMENTARY INFORMATION:
Background
Explanation of Provisions
Request for Comments
Special Analyses
Comments and Requests for Public Hearing
Proposed Amendments to the Regulations
PART 1—INCOME TAXES
Drafting Information
REG-148576-05
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FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
BACKGROUND
Proposed Effective Date
Special Analyses
Comments and Public Hearing
Proposed Amendments to the Regulations
PART 300—USER FEES
Drafting Information
Announcement 2006-70
I. Background
II. Election of Alternative Funding Schedule under Section 402(a)(1) of the Pension Protection Act of 2006
Announcement 2006-71
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ACTION:
SUMMARY:
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FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Announcement 2006-72
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ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Need for Correction
Correction of Publication
PART 54—PENSION EXCISE TAXES
§54.4980G-0 [corrected]
§54.4980G-4 Calculating comparable contributions.
§54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax.
§54.4980G-4 Calculating comparable contributions.
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