Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2006-58
    • T.D. 9287
    • T.D. 9290
    • T.D. 9291
    • Notice 2006-96
    • Notice 2006-97
    • Notice 2006-99
    • Announcement 2006-88
  • EMPLOYEE PLANS
    • Notice 2006-98
  • EXEMPT ORGANIZATIONS
    • Rev. Rul. 2006-58
    • Notice 2006-97
  • EMPLOYMENT TAX
    • Rev. Rul. 2006-56
    • Notice 2006-102
  • ADMINISTRATIVE
    • T.D. 9290
    • T.D. 9291
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2006-56
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • DRAFTING INFORMATION
  • Rev. Rul. 2006-58
    • ISSUES
    • FACTS
      • Situation 1
      • Situation 2
    • LAW
    • ANALYSIS
      • 1. Effect of allocation of excess inclusion income to a charitable remainder trust on its eligibility for exemption from tax under section 664(c) for the taxable year.
      • 2. Status of a charitable remainder trust as a disqualified organization.
      • 3. Application of the pass-thru entity tax under section 860E(e)(6)(A).
    • HOLDINGS
    • DRAFTING INFORMATION
  • T.D. 9290
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Changes
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • T.D. 9291
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Changes
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • T.D. 9287
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2006-96
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. TRANSITIONAL GUIDANCE
    • SECTION 4. REQUEST FOR COMMENTS
    • SECTION 5. PAPERWORK REDUCTION ACT
    • SECTION 6. DRAFTING INFORMATION
  • Notice 2006-97
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. REQUESTS FOR GUIDANCE AND RELIEF
    • SECTION 4. REQUEST FOR COMMENTS
    • SECTION 5. INTERIM GUIDANCE
    • SECTION 6. PAPERWORK REDUCTION ACT
    • DRAFTING INFORMATION
  • Notice 2006-98
    • Cost-of-Living limits for 2007
    • Drafting Information
  • Notice 2006-99
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. TREATMENT OF OBLIGATIONS HELD THROUGH A DEMATERIALIZED BOOK-ENTRY SYSTEM
    • SECTION 4. SUNSET OF FOREIGN TARGETED REGISTERED RULES
    • SECTION 5. INTEREST IMPOSED WHEN NO TAX DUE
    • SECTION 6. COMMENTS
    • SECTION 7. CONTACT INFORMATION
  • Notice 2006-102
    • “Old-Law” Contribution and Benefit Base
      • General
    • Domestic Employee Coverage Threshold
      • General
      • Computation
      • Domestic Employee Coverage Threshold Amount
• Part IV. Items of General Interest
  • Announcement 2006-88
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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  • We Welcome Comments About the Internal Revenue Bulletin