INCOME TAX

Rev. Rul. 2006–58, page 876. Charitable remainder trust; real estate investment trust (REIT). This ruling illustrates the application of section 860E of the Code where a charitable remainder trust is a shareholder of a real estate investment trust (REIT) or a partner of a partnership, and the REIT or the partnership has excess inclusion income.

T.D. 9287, page 896. Final regulations under section 7702 of the Code explain how to determine the attained age of an insured for purposes of testing whether a contract qualifies as a life insurance contract for federal income tax purposes.

T.D. 9290, page 879. Final regulations under section 6320 of the Code relate to a taxpayer’s right to a hearing after the filing of a notice of federal tax lien (NFTL). The regulations make certain clarifying changes in the way collection due process hearings are conducted and specify the period during which a taxpayer may request an equivalent hearing.

T.D. 9291, page 887. Final regulations under section 6330 of the Code relate to a taxpayer’s right to a hearing before or after levy. The regulations make certain clarifying changes in the way collection due process hearings are conducted and specify the period during which a taxpayer may request an equivalent hearing.

Finding Lists begin on page ii.