Abbreviations›Rev. Rul. 2006-36, 2006-36 I.R.B. 353
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2006-44 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.411(a)–8, amended; 1.411(d)–3, amended; section 411(d)(6) protected benefits (TD 9280) 38, 450 ; correction (Ann 78) 42, 748 26 CFR 1.162(k)–1, added; 1.404(k)–3, added; dividends paid deduction for stock held in employee stock ownership plan (TD 9282) 39, 512 Roth IRAs, distributions of designated Roth contributions, public
hearing on REG–146459–05 (Ann 42) 27, 48 Transition relief under section 409A, additional relief (Notice 79)
43, 763
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