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

INCOME TAX—Cont.

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

Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2006 (RR 35) 28, 50 August 2006 (RR 39) 32, 137 September 2006 (RR 44) 36, 361 October 2006 (RR 50) 41, 672 November 2006 (RR 55) 45, 837 Portfolio interest rules as applied to payments made to part nerships and simple or grantor trusts (REG–118775–06) 28, 73 ; hearing rescheduled (Ann 58) 36, 388 ; hearing cancelled (Ann 71) 40, 630 Rates:

Underpayments and overpayments, quarter beginning:

October 1, 2006 (RR 49) 40, 584 Inventory:

LIFO, price indexes used by department stores for:

May 2006 (RR 40) 32, 136 June 2006 (RR 41) 35, 331 July 2006 (RR 48) 39, 516 August 2006 (RR 53) 44, 796 September 2006 (RR 59) 48, 992 Involuntary conversions, livestock sold on account of drought:

Extension of replacement period (Notice 82) 39, 529 List of affected counties, extension of replacement period

(Notice 91) 42, 688 Levy, use of superpriority lien arguments as a defense to (RR 42)

35, 337 Marginal production rates, 2006 (Notice 61) 29, 85 Mortality table used for reasonable mortality charges (Notice 95)

45, 848 Native Alaskan whaling captains, substantiation of expenses (RP

  1. 47, 944 Nonqualified deferred compensation, permitted accelerated pay ment (Notice 64) 29, 88 Offers in compromise, nonrefundable down payments required

(Notice 68) 31, 105 Optional standard mileage rates, 2007 (RP 49) 47, 936 Partnerships:

Allocation of creditable foreign taxes (TD 9292) 47, 914 Portfolio interest rules as applied to payments made to part nerships and simple or grantor trusts (REG–118775–06) 28, 73 Patriots’ Day 2007, extension of time to file (Notice 103) 47, 931 Penalties, substantial understatement, preparer penalty (RP 48)

47, 934 Per diem allowances (RP 41) 43, 777 Postponement of filing date for Form 8898, Statement for Indi viduals Who Begin or End Bona Fide Residence in a U.S. Possession, for tax years 2001 through 2005 (Notice 57) 27, 13 Private foundations, organizations now classified as (Ann 51) 32,

222 ; (Ann 76) 42, 746 ; (Ann 92) 48, 1014 Procedures for requesting special statistical studies and compila tions involving return information (RP 36) 38, 498

November 27, 2006 x 2006–48 I.R.B.

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▸Contents — Internal Revenue Bulletin 2006-48

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