CCH TAX NEWS for December 1, 2006
FEDERAL NEWS
IRS Announces $1 Billion in Tax Credits Allocated to Clean Coal Projects (IR-2006-184; DOE Press Release)
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Guidance Provided on Reporting and Wage Withholding for Amounts Includible in Income Under Code Sec. 409A for 2005 and 2006 (IR-2006-185; Notice 2006-100)
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Guidance on Plan Diversification Requirements Issued; Model Notice Provided (Notice 2006-107; TDNR HP-181)
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STATE NEWS
Michigan --Multiple Taxes: Governor Unveils Plans for New Business Tax
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New Jersey --Corporate Income Tax: Final Depreciation Adjustment for "Uncoupled Property" Not Mandatory
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