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

EXCISE TAX—Cont.

Internal Revenue Bulletin 2006-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Health Savings Accounts (HSAs) under section 4980G, em ployer comparable contributions (TD 9277) 33, 226 Offers in compromise, nonrefundable down payments required

(Notice 68) 31, 105 Proposed Regulations:

26 CFR 53.6011–4, amended; 54.6011–4, amended; AJCA modifications to the section 6011 regulations (REG–103038–05) 49, 1049 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 54.4980G–0 thru –5, added; employer comparable contributions to Health Savings Accounts under section 4980G (TD 9277) 33, 226 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 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (TD 9291) 46, 887 Tax effects of proposed chapter 12 plans (RP 52) 48, 995 Tickets for taxable transportation purchased from third party in termediaries, determination of tax base on amounts paid (RR 52) 43, 761

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