Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2006-40 

October 2, 2006 

Part IV. Items of General Interest

Table of Contents

  • REG-121509-00
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • 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
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • 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
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
  • Announcement 2006-72
    • AGENCY:
    • 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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