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Abbreviations›Rev. Rul. 2006-31, 2006-25 I.R.B. 1133

INCOME TAX—Cont.

Internal Revenue Bulletin 2006-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Claim of tax exempt status based on an unspecified “Native

American Treaty” (RR 20) 15, 746 Common frivolous arguments and schemes (Notice 31) 15,

751 Insertion of phrase “nunc pro tunc” on tax return (RR 17) 15,

748 Paperwork Reduction Act does not relieve taxpayers of the

duty to file a federal income tax return (RR 21) 15, 745 Guidance Priority List, recommendations for 2006–2007 (Notice

  1. 15, 756 Individual Retirement Accounts (IRAs), bankruptcy, right to re ceive payments (CD 2081) 13, 656 Information reporting by organizations that receive charitable

contributions of certain motor vehicles, boats, and airplanes (Notice 1) 4, 347 Insurance companies:

Deemed sale or acquisition of an insurance company’s assets

(TD 9257) 17, 821 ; (REG–146384–05) 17, 843 Life-nonlife tacking rule (TD 9258) 20, 886 ; (REG–133036–05) 20, 911 Prevailing state assumed interest rates, 2006 (RR 25) 20, 882 ;

correction (Ann 35) 24, 1061 Tentative recomputed differential earnings rate for 2004 (No tice 18) 8, 502 Interest:

Election to treat qualified dividend income as investment in come, correction to TD 9191 (Ann 26) 18, 871 Investment:

Federal short-term, mid-term, and long-term rates for:

January 2006 (RR 4) 2, 264 February 2006 (RR 7) 6, 399 March 2006 (RR 10) 10, 557 April 2006 (RR 22) 14, 687 May 2006 (RR 24) 19, 875 June 2006 (RR 29) 23, 1031 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2006 (RR 12) 12, 637 July 1, 2006 (RR 30) 25, 1134 Interim guidance with respect to the application of regulations

section 1.883–3 (Notice 43) 21, 921 Inventory:

Heavy equipment dealers, replacement cost method of ac counting (RP 14) 4, 350 LIFO, price indexes used by department stores for:

November 2005 (RR 6) 5, 381 December 2005 (RR 8) 9, 520 January 2006 (RR 15) 13, 661 February 2006 (RR 23) 17, 839 March 2006 (RR 28) 22, 938 April 2006 (RR 33) 26, 1148 Joint tax return, relief from joint and several liability (RR 16) 14,

694 Leases, tax-exempt use property (Notice 2) 2, 278

2006–26 I.R.B. ix June 26, 2006

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▸Contents — Internal Revenue Bulletin 2006-26
Internal Revenue Bulletin 2006-26

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