INCOME TAX
T.D. 9267(HTML)
REG-148864-03(HTML)
Temporary and proposed regulations under section 6103 of the Code provide additional items of return information disclosable
to the Bureau of Economic Analysis of the Department of Commerce.
T.D. 9278(HTML)
REG-146893-02(HTML)
Final, temporary, and proposed regulations deal with transfer prices in particular
categories of transactions between related parties within the meaning of section 482
of the Code. They provide guidance regarding services transactions by updating
regulations under section 482 issued in 1968. The regulations address determination of
ownership of intangible property among related parties under section 482 and
allocations with respect to "contributions" to the value of intangible property by a
related party other than the owner. They also modify the treatment of stewardship
expenses under regulations section 1.861-8. The temporary regulations are effective
for tax years beginning after December 31, 2006.
Notice 2006-71(HTML)
This notice modifies Notice 2006-53, 2006-26 I.R.B. 1180, by extending the effective
date of that publication from June 26, 2006, to December 1, 2006.
Announcement 2006-50(HTML)
This announcement includes a proposed revenue procedure that identifies particular
services that are eligible to be evaluated at cost according to the temporary
regulations relating to services under section 482, which were released concurrently
with this announcement. After receiving comments on the proposed revenue procedure,
the Service intends to finalize the revenue procedure prior to December 31, 2006.
ESTATE TAX
T.D. 9267(HTML)
REG-148864-03(HTML)
Temporary and proposed regulations under section 6103 of the Code provide additional
items of return information disclosable to the Bureau of Economic Analysis of the
Department of Commerce.
GIFT TAX
T.D. 9267(HTML)
REG-148864-03(HTML)
Temporary and proposed regulations under section 6103 of
the Code provide additional items of return information disclosable
to the Bureau of Economic Analysis of the Department of
Commerce.
EMPLOYMENT TAX
T.D. 9267(HTML)
REG-148864-03(HTML)
Temporary and proposed regulations under section 6103 of the Code provide additional
items of return information disclosable to the Bureau of Economic Analysis of the
Department of Commerce.
T.D. 9278(HTML)
REG-146893-02(HTML)
Final, temporary, and proposed regulations deal with transfer prices in particular
categories of transactions between related parties within the meaning of section 482
of the Code. They provide guidance regarding services transactions by updating
regulations under section 482 issued in 1968. The regulations address determination of
ownership of intangible property among related parties under section 482 and
allocations with respect to "contributions" to the value of intangible property by a
related party other than the owner. They also modify the treatment of stewardship
expenses under regulations section 1.861-8. The temporary regulations are effective
for tax years beginning after December 31, 2006.
EXCISE TAX
T.D. 9267(HTML)
REG-148864-03(HTML)
Temporary and proposed regulations under section 6103 of the Code provide additional
items of return information disclosable to the Bureau of Economic Analysis of the
Department of Commerce.
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