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Abbreviations›Rev. Rul. 2006-36, 2006-36 I.R.B. 353

GIFT TAX

Internal Revenue Bulletin 2006-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Collection:

Clarification of the way due process hearings are conducted:

Federal tax lien (TD 9290) 46, 879 Prior to levy (TD 9291) 46, 887 Cost-of-living adjustments for inflation for 2007 (RP 53) 48, 996 Disaster relief, additional postponement under section 7508A for

filing certain 2004 and 2005 individual tax returns by certain taxpayers affected by Hurricane Katrina (Notice 56) 28, 58 Disclosure of return information, Bureau of Economic Analysis

(TD 9267) 34, 313 ; (REG–148864–03) 34, 320 Offers in compromise, nonrefundable down payments required

(Notice 68) 31, 105 Proposed Regulations:

26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of Economic Analysis (REG–148864–03) 34, 320 Regulations:

26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, added; disclosure of return information to the Bureau of Economic Analysis (TD 9267) 34, 313 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (TD 9290) 46, 879

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▸Contents — Internal Revenue Bulletin 2006-48

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