Internal Revenue Bulletin:  2006-43 

October 23, 2006 

ADMINISTRATIVE


Rev. Proc. 2006-41 Rev. Proc. 2006-41

Per diem allowances. This procedure provides optional rules for deeming substantiated the amount of certain business expenses of traveling away from home reimbursed to an employee or deductible by an employee or self-employed individual. Rev. Proc. 2005-67 superseded.

Announcement 2006-79 Announcement 2006-79

This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing (REG-112994-06, 2006-27 I.R.B. 47) relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B) of the Code.


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