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

EXEMPT ORGANIZATIONS

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

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 reportable transactions by taxpayers under section

6011 (REG–103038–05) 49, 1049 Disclosure requirements with respect to prohibited tax shelter

transactions to which tax-exempt entities are parties (Notice 65) 31, 102 Excise taxes with respect to prohibited tax shelter transactions to

which tax-exempt entities are parties (Notice 65) 31, 102 List of organizations classified as private foundations (Ann 51)

32, 222 ; (Ann 76) 42, 746 ; (Ann 92) 48, 1014 ; (Ann 99) 51, 1139 ; (Ann 101) 52, 1181 Pension Protection Act of 2006, application of new excise taxes

enacted (Notice 109) 51, 1121 Private foundation status procedures (Ann 93) 48, 1017 Proposed regulations:

26 CFR 56.6011–4, amended; AJCA modifications to the section 6011 regulations (REG–103038–05) 49, 1049 Real estate investment trusts (REITs):

Allocation and reporting of excess inclusion income by REITs

and other pass-through entities (Notice 97) 46, 904

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