Skip to content
ChatProjectCodes

Bulletin No. 2006-34 August 21, 2006

EMPLOYMENT TAX

Internal Revenue Bulletin 2006-34 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9267, page 313. REG–148864–03, page 320. Temporary and proposed regulations under section 6103 of the Code provide additional items of return information disclosable to the Bureau of Economic Analysis of the Department of Commerce.

(Continued on the next page)

T.D. 9278, page 256. REG–146893–02, page 317. Final, temporary, and proposed regulations deal with transfer prices in particular categories of transactions between related parties within the meaning of section 482 of the Code. They provide guidance regarding services transactions by updating regulations under section 482 issued in 1968. The regulations address determination of ownership of intangible property among related parties under section 482 and allocations with respect to “contributions” to the value of intangible property by a related party other than the owner. They also modify the treatment of stewardship expenses under regulations section 1.861–8. The temporary regulations are effective for tax years beginning after December 31, 2006.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2006-34
Internal Revenue Bulletin 2006-34

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.