Internal Revenue Service January 20, 2006 – Federal Register Recent Federal Regulation Documents

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Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy; Hearing Cancellation

Document Number: 06-535

Type: Proposed Rule

Date: 2006-01-20

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document cancels a public hearing on proposed regulations relating to a taxpayer's right to a hearing before or after levy under section 6330 of the Internal Revenue Code of 1986.

https://regulations.justia.com/regulations/fedreg/2006/01/20/06-535.html

Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation; Correction

Document Number: 06-507

Type: Rule

Date: 2006-01-20

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document adds the text that was inadvertently removed from the Code of Federal Regulations in TD 9203, which was published in the Federal Register on Monday, May 23, 2005 (70 FR 29452).

https://regulations.justia.com/regulations/fedreg/2006/01/20/06-507.html