Bulletin No. 2006-49 December 4, 2006

EXEMPT ORGANIZATIONS

REG–103038–05, page 1049. Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.

ESTATE TAX

REG–103038–05, page 1049. Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.

GIFT TAX

REG–103038–05, page 1049. Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.

(Continued on the next page)

Announcements of Disbarments and Suspensions begin on page 1066. Finding Lists begin on page ii.

EMPLOYMENT TAX

REG–103038–05, page 1049. Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.

Notice 2006–106, page 1033. This notice provides tables that show the amount of an individual’s wages, salary, or other income that is exempt from a notice of levy used to collect delinquent tax in 2007.

EXCISE TAX

REG–103038–05, page 1049. Proposed regulations under section 6011 of the Code amend the rules relating to the disclosure of reportable transactions by taxpayers. These regulations cross-reference T.D. 9295 in this Bulletin.

ADMINISTRATIVE

T.D. 9295, page 1030. Final and temporary regulations under sections 6011, 6111, and 6112 of the Code amend the rules relating to requests for private letter rulings regarding reportable transactions and remove the tolling provision from the current regulations. These regulations cross-reference REG–103038–05, REG–103039–05, and REG–103043–05 in this Bulletin.

REG–103039–05, page 1057. Proposed regulations under section 6111 of the Code provide the rules relating to the disclosure of reportable transactions by material advisors. These regulations cross-reference T.D. 9295 in this Bulletin.

REG–103043–05, page 1063. Proposed regulations under section 6112 of the Code provide the rules relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions. These regulations cross-reference T.D. 9295 in this Bulletin.

Rev. Proc. 2006–54, page 1035. This document updates the procedures for requesting assistance from the U.S. competent authority under the provisions of an income, estate, or gift tax treaty to which the United States is a party. Rev. Procs. 2002–52 and 2006–26 modified and superseded. Rev. Proc. 2006–9 amplified. Rev. Rul. 92–75 clarified.

December 4, 2006 2006–49 I.R.B.