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Corporate Distributions and Adjustments

Document ID: IRS-2006-0356-0001
Document Type: Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: 06-55522
CFR Citation: 26 CFR 1
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Received Date:	July 06 2006, at 07:04 AM Eastern Daylight Time
Start-End Page:	38261 - 38262
Comment Start Date:	July 6 2006, at 12:00 AM Eastern Standard Time

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Income taxes: Stock transfer rules; carryover of tax attributes

Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable

Definition of Taxpayer for Purposes of Section 901 and Related Matters

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REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)

REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions (Foreign Holders)

Computer Software Under Section 199 (c)(5)(B); Hearing

Exclusion of Employees of 501(c)(3) Organizations in 401(k) and 401(m) Plans

Designated Roth Accounts Under Section 402A; Hearing

Reporting of Gross Proceeds Payments to Attorneys

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Computer Software Under Section 199(c)(5)(B); Correction

Distributions of Interests in a Loss Corporation From Qualified Trusts

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Designated Roth Accounts Under Section 402A; Hearing

Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction

Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents

Section 1248 Attribution Principles

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Application of Section 338 to Insurance Companies; Correction

Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correction

Withdrawal of Proposed Regulations Regarding Intercompany Transactions; Manufacturer Incentive Payments

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Withdrawal of Proposed Regulations Relating to Redemptions Taxable as Dividends

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Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction

Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction

Application of Section 338 to Insurance Companies

Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit

Treatment of Excess Loss Accounts; Correction

Corporate Estimated Tax; Correction

Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction

Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Correction

Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Hearing Cancellation

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[Federal Register: March 7, 2006 (Volume 71, Number 44)]

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Special Rules Regarding Certain Section 951 Pro Rata Share Allocations

Application of Section 367 in Cross Border Section 304 Transactions; Certain Transfers of Stock Involving Foreign Corporations

Partners Distributive Share; Hearing Cancellation

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