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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-46 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides transitional guidance relating to the new definitions of “qualified appraisal” and “qualified appraiser” in § 170(f)(11) of the Internal Revenue Code, and new § 6695A of the Code regarding substantial or gross valuation misstatements, as added by § 1219 of the Pension Protection Act of 2006, Pub. L. No. 109–280, 120 Stat. 780 (2006) (the “PPA”).

The Service and the Treasury Department expect to issue regulations under § 170(f)(11). Until those regulations are effective, taxpayers may rely on this notice to comply with the new provisions added by § 1219 of the PPA.

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▸Contents — Internal Revenue Bulletin 2006-46
Internal Revenue Bulletin 2006-46

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