Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2006-44 

October 30, 2006 

Part III. Administrative, Procedural, and Miscellaneous

Table of Contents

  • Notice 2006-93
    • Section 1: Purpose
    • Section 2: Background
    • Section 3: Transitional Information Reporting Requirements for Tax-exempt Interest Paid in 2006 and Related Penalty Relief
    • Section 4: Transitional Provisions Regarding Backup Withholding
    • Section 5: Tax-exempt Original Issue Discount and Tax-exempt Bearer Bonds
    • Section 6: Effective Date
    • Section 7: Paperwork Reduction Act
    • Section 8: Contact Information
  • Rev. Proc. 2006-44
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE OF ARBITRATION
    • SECTION 4. APPLICATION PROCESS
    • SECTION 5. AGREEMENT TO ARBITRATE
    • SECTION 6. ARBITRATION PROCESS
    • SECTION 7. ARBITRATION SESSION
    • SECTION 8. POST-SESSION PROCEDURE
    • SECTION 9. GENERAL PROVISIONS
    • SECTION 10. EFFECTIVE DATE
    • SECTION 11. CONTACT INFORMATION
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