Abbreviations›Rev. Rul. 2006-36, 2006-36 I.R.B. 353
EMPLOYMENT TAX
Internal Revenue Bulletin 2006-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Bankruptcy estate in chapter 11 cases filed on or after October 17,
2005, post-petition income of individual debtor (Notice 83) 40, 596 Collection:
Clarification of the way due process hearings are conducted:
Federal tax lien (TD 9290) 46, 879 Prior to levy (TD 9291) 46, 887 Controlled services transactions under section 482, treatment, al location of income and deductions from intangibles, and stewardship expense (TD 9278) 34, 256 ; (REG–146893–02) 34, 317 Disaster relief:
Additional postponement under section 7508A for filing cer tain 2004 and 2005 individual tax returns by certain taxpayers affected by Hurricane Katrina (Notice 56) 28, 58 Leave-sharing plans (Notice 59) 28, 60 Disclosure of return information, Bureau of Economic Analysis
(TD 9267) 34, 313 ; (REG–148864–03) 34, 320 Excess per diem allowances (RR 56) 46, 874 Federal Insurance Contributions Act (FICA), application to pay ments made for certain services (TD 9266) 28, 52 Offers in compromise, nonrefundable down payments required
(Notice 68) 31, 105 Proposed Regulations:
26 CFR 31.3121(s)–1, amended; treatment of services under section 482, allocation of income and deductions from intangibles, stewardship expense (REG–146893–02) 34, 317
November 27, 2006 vi 2006–48 I.R.B.
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