Table of Contents

• Announcement 2006-94
  • Consent Suspensions From Practice Before the Internal Revenue Service
  • Expedited Suspensions From Practice Before the Internal Revenue Service
  • Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
  • Consent Disbarments From Practice Before the Internal Revenue Service
  • Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
  • Censure Issued by Consent
  • Resignations of Enrolled Agents
• Announcement 2006-101
• Announcement 2006-102
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • § 1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign non-recognition transactions.
• Announcement 2006-103
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • § 1.199-2T Wage limitation (temporary).
    • § 1.199-5T Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005 (temporary).
• Announcement 2006-104
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • § 1.704-1 Partner’s distributive share.
• Announcement 2006-105
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • § 1.45G-1T Railroad track maintenance credit (temporary).
    • PART 602 — OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • § 602.101 OMB control numbers.