Abbreviations›Notice 2006-69, 2006-31 I.R.B. 107
INCOME TAX
Internal Revenue Bulletin 2006-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Consolidated returns, basis reallocation, loss suspension, and ex piration of losses on certain stock dispositions, correction to TD 9254 (Ann 44) 27, 49 Corporations:
Attribution of earnings and profits to stock of controlled for eign corporations (REG–135866–02) 27, 34 Distributions of interests in a loss corporation from qualified
trusts (TD 9269) 30, 92 Information returns required with respect to certain foreign
corporations and certain foreign-owned domestic corporations (TD 9268) 30, 94 ; (REG–109512–05) 30, 100 Surrogate foreign corporation status for purposes of section
7874 (TD 9265) 27, 1 ; (REG–112994–06) 27, 47
July 31, 2006 iv 2006–31 I.R.B.
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