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Abbreviations›Notice 2006-69, 2006-31 I.R.B. 107

INCOME TAX—Cont.

Internal Revenue Bulletin 2006-31 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.871–14, amended; 1.881–2, amended; revisions to regulations relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (REG–118775–06) 28, 73 26 CFR 1.985–3, amended; United States dollar approximate separate transactions method (REG–118897–06) 31, 120 26 CFR 1.6038–2, amended; 1.6038A–2, amended; information returns required with respect to certain foreign corporations and certain foreign-owned domestic corporations (REG–109512–05) 30, 100 26 CFR 1.7874–2, added; guidance regarding expatriated entities and their foreign parents (REG–112994–06) 27, 47 Publication 1239, Specifications for Filing Form 8027, Em ployer’s Annual Information Return of Tip Income and Allocated Tips, Electronically or Magnetically, revised (RP 29) 27, 13 Real estate investment trust (REIT) income tests, rents from real

property (Notice 58) 28, 59 Record retention requirements for tax-exempt bonds (Notice 63)

29, 87 Regulations:

26 CFR 1.382–1, amended; 1.382–10, added; 1.382–10T, removed; distributions of interests in a loss corporation from qualified trusts (TD 9269) 30, 92 26 CFR 1.1502–76T, amended; 1.1563–1, amended; 602.101, amended; amendment of tacking rule requirements of lifenonlife consolidated regulations, and guidance necessary to facilitate business electronic filing and burden reduction, correction to TD 9258 and TD 9264 (Ann 46) 28, 76 26 CFR 1.6038–2, –2T, amended; 1.6038A-2, –2T, amended; 602.101(b), amended; information returns required with respect to certain foreign corporations and certain foreignowned domestic corporations (TD 9268) 30, 94 26 CFR 1.7874–2T, added; guidance regarding expatriated entities and their foreign parents (TD 9265) 27, 1 Revocations, exempt organizations (Ann 48) 31, 135 Revoking an election under section 83(b) (RP 31) 27, 32 Tax Exempt Bond (TEB) Mediation Pilot Program, one-year re newal (Ann 43) 27, 48 United States dollar approximate separate transactions method

(DASTM) (REG–118897–06) 31, 120

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