ADMINISTRATIVE

Notice 2006–23, page 594. Because Patriot’s Day falls on Monday, April 17, this notice provides individual taxpayers residing in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, and the District of Columbia an additional day to file their federal income tax returns and make their payments (until April 18, 2006). This includes the payment of the first installment of estimated tax for 2007.

Announcement 2006–15, page 632. This document contains corrections to final and temporary regulations (T.D. 9192, 2005–15 I.R.B. 866) relating to guidance concerning the determination of the tax attributes that are available for reduction and the method for reducing those attributes when a member of a consolidated group excludes discharge of indebtedness income from gross income under section 108 of the Code.