INCOME TAX
Rev. Rul. 2006-28(HTML)
LIFO; price indexes; department stores. The March 2006
Bureau of Labor Statistics price indexes are accepted for use
by department stores employing the retail inventory and last-in,
first-out inventory methods for valuing inventories for tax years
ended on, or with reference to, March 31, 2006.
Rev. Proc. 2006-24(HTML)
This procedure informs the trustee (or debtor in possession)
representing the bankruptcy estate of the debtor of the procedure
to be followed in obtaining a prompt determination by the
Service of any unpaid tax liability of the estate incurred during
the administration of the case. Rev. Proc. 81-17 obsoleted.
EMPLOYEE PLANS
Notice 2006-49(HTML)
Weighted average interest rate update; 30-year Treasury securities.
The weighted average interest rate for May
2006 and the resulting permissible range of interest rates used
to calculate current liability and to determine the required contribution
are set forth.
Rev. Proc. 2006-27(HTML)
Administrative programs; correction programs. This procedure
updates and expands upon the Service's comprehensive
Employee Plans Compliance Resolution System (EPCRS)
of correction programs for retirement plans within the jurisdiction
of the Commissioner, Tax Exempt and Government Entities
Division. Rev. Proc. 2003-44 modified and superseded.
ESTATE TAX
Rev. Rul. 2006-26(HTML)
IRA, marital deduction. This ruling clarifies circumstances
under which the surviving spouse is considered to have a qualifying
income interest for life in an IRA where a marital trust is
designated as the IRA beneficiary for purposes of electing to
have the IRA treated as qualifying terminable interest property
under section 2056(b)(7) of the Code. Rev. Rul. 2000-2 modified
and superseded.
EMPLOYMENT TAX
Rev. Proc. 2006-24(HTML)
This procedure informs the trustee (or debtor in possession)
representing the bankruptcy estate of the debtor of the procedure
to be followed in obtaining a prompt determination by the
Service of any unpaid tax liability of the estate incurred during
the administration of the case. Rev. Proc. 81-17 obsoleted.
EXCISE TAX
Rev. Proc. 2006-24(HTML)
This procedure informs the trustee (or debtor in possession)
representing the bankruptcy estate of the debtor of the procedure
to be followed in obtaining a prompt determination by the
Service of any unpaid tax liability of the estate incurred during
the administration of the case. Rev. Proc. 81-17 obsoleted.
ADMINISTRATIVE
Rev. Proc. 2006-24(HTML)
This procedure informs the trustee (or debtor in possession)
representing the bankruptcy estate of the debtor of the procedure
to be followed in obtaining a prompt determination by the
Service of any unpaid tax liability of the estate incurred during
the administration of the case. Rev. Proc. 81-17 obsoleted.
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