Internal Revenue Bulletin: 2006-46
November 13, 2006
Table of Contents
- Rev. Rul. 2006-56
- Rev. Rul. 2006-58
- 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).
- DRAFTING INFORMATION
- T.D. 9290
- T.D. 9291
- T.D. 9287
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