CCH TAX NEWS for December 4, 2006
FEDERAL NEWS
IRS Issues Guidance on Recordkeeping Requirements for Charitable Contributions Made by Payroll Deductions (IR-2006-186; Notice 2006-110)
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Jurisdiction Existed over Corporation's Claim for Refund of Allegedly Overpaid Employment Taxes (Process Pipe Fabricators, Inc., DC Okla.)
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CCH Weekly Report--What's Happening on the Tax Front: Lawmakers Focus on Expected Changes in Democrat-Let Congress; IRS/Treasury Study Corporate Returns; Small Tax-Exempts Reminded of Notice Requirements
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STATE NEWS
Delaware--Franchise Tax: Tax on Bank With NY Offices and Employees Constitutional
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