Small Business Taxes & Management

IRS Pronouncements--2005

Small Business Taxes & ManagementTM--Copyright 2005, A/N Group, Inc.

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The list below contains a synopses of selected revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2005. The list is limited to those items we believe to be of interest to small to mid-sized businesses, their advisors, CPAs, etc. Rulings, etc. dealing with banks, insurance companies, foreign operations, nonprofits, exotic transactions, etc. are generally excluded. For a similar listing for prior years, go to:

IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000

We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". You can download any Bulletin at the IRS website. The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page or, for more details go to the IRS AFR page



New Additions - Bulletin 52

Rev. Rul. 2005-79 (IRB 2005-52) LIFO Price indexes, October, 2005.

T.D. 9230 (IRB 2005-52) Sec. 6043; information reporting; control of corporation acquired; substantial change in capital structure; recognition of gain under Sec. 367.

Notice 2005-101 (IRB 2005-52) Retirement plans; qualification; list of changes; Rev. Proc. 2005-66.
Notice 2005-100 (IRB 2005-52) Amount exempt from levy; 2006; delinquent taxes; individual's salary.
Notice 2005-99 (IRB 2005-52) Sec. 482; qualified cost sharing arrangement; QCSA; stock-option compensation; intangible development.
Notice 2005-94 (IRB 2005-52) Suspension of employers' and payers' reporting and wage withholding; deferrals of compensation under Sec. 409A; 2005.
Notice 2005-93 (IRB 2005-52) Proposed revenue procedure to provide guidance to tax return preparers; format and content of consents to use and disclose return information.

For the full text of these rulings, go to Internal Revenue Bulletin 2005-52.


Cumulative Listings - 2005

Revenue Rulings

Rev. Rul. 2005-79 (IRB 2005-52) LIFO Price indexes, October, 2005.
Rev. Rul. 2005-78 (IRB 2005-51) Interest rates; underpayments; overpayments; first quarter 2006.
Rev. Rul. 2005-74 (IRB 2005-51) Employee relocation costs; employer home purchase program; benefits and burdens of ownership of home; sale of home.
Rev. Rul. 2005-76 (IRB 2005-49) Sec. 1274A; inflation adjusted amounts for 2006; sale or exchange of property; discount rate; qualified debt instrument; cash method debt instrument.
Rev. Rul. 2005-75 (IRB 2005-49) CPI adjustment; below-market loans for 2006; qualified continuing care facility; imputed interest; Rev. Rul. 2004-108 supplemented and superseded.
Rev. Rul. 2005-73 (IRB 2005-48) LIFO Price indexes, September, 2005.
Rev. Rul. 2005-72 (IRB 2005-46) 2006 covered compensation tables; permitted disparity; Sec. 401; defined benefit plans.
Rev. Rul. 2005-69 (IRB 2005-44) LIFO Price indexes, August, 2005.
Rev. Rul. 2005-65 (IRB 2005-41) Sec. 355; acquisition and distribution part of a plan; controlled corporation.
Rev. Rul. 2005-64 (IRB 2005-39) Interaction of Secs. 469 and 4261; individual who provides air transportation through a passthrough entity; passive losses; excise taxes.
Rev. Rul. 2005-63 (IRB 2005-39) LIFO Price indexes, July, 2005.
Rev. Rul. 2005-62 (IRB 2005-38) Interest rates; underpayments and overpayments; fourth quarter 2005.
Rev. Rul. 2005-61 (IRB 2005-38) Fringe benefits aircraft valuation formula; Standard Industry Fare Level; SIFL; second half of 2005.
Rev. Rul. 2005-60 (IRB 2005-37) Minimum cost requirement; Sec. 420(c)(3)deductibility; Sec. 101 of MMA.
Rev. Rul. 2005-59 (IRB 2005-37) Valid return; election to file joint return; Sec. 6020; return prepared by IRS; Rev. Rul. 74-203 revoked.
Rev. Rul. 2005-56 (IRB 2005-35) LIFO Price indexes, June, 2005.
Rev. Rul. 2005-53 (IRB 2005-35) Assets produced on a routine and repetitive basis; simplified service cost method; simplified production method; Sec. 263A; self-constructed assets.
Rev. Rul. 2005-52 (IRB 2005-35) Tool allowance payments; amounts not paid under an accountable plan; payments includable in employee's gross income subject to withholding and employment taxes.
Rev. Rul. 2005-55 (IRB 2005-33) Profit-sharing plan; retiree health accounts; nonforfeitability; prospective application; sub-account within profit-sharing plan; medical reimbursements; not meet provisions of Sec. 411.
Rev. Rul. 2005-48 (IRB 2005-32) Restricted property received for services; securities law; Sec. 83; transfers of restricted stock; substantially vested.
Rev. Rul. 2005-51 (IRB 2005-31) Mathematical or clerical error summary assessment procedures; Sec. 6213(b); income different than that reported on W-2.
Rev. Rul. 2005-50 (IRB 2005-30) Discharge of property; refund action; Sec. 6325; 7426; person not liable for tax may not file a refund claim.
Rev. Rul. 2005-49 (IRB 2005-30) Judicial remedy for wrongful levyies; Sec. 7426; third person whose property was levied to satisfy tax debt of another.
Rev. Rul. 2005-46 (IRB 2005-30) Disaster relief grants for business; state program; amount not excludable from income; election under Sec. 1033 to defer gain by timely purchase of replacement property.
Rev. Rul. 2005-45 (IRB 2005-30) LIFO Price indexes, May, 2005.
Rev. Rul. 2005-44 (IRB 2005-29) Low-income housing credit; bond factor; period January through September 2005.
Rev. Rul. 2005-43 (IRB 2005-29) Obsolete revenue procedures and rulings; only apply to tax years prior to January 1, 1965.
Rev. Rul. 2005-42 (IRB 2005-28) Environmental remediation costs; land contaminated with hazardous waste by taxpayer's manufacturing; Rev. Proc. 2002-9 modified and amplified.
Rev. Rul. 2005-41 (IRB 2005-28) Special use value; farms; interest rates; estate valuation; Sec. 2032A.
Rev. Rul. 2005-40 (IRB 2005-27) Insurance; arrangements between unrelated entities; issuer qualifies as insurance company.
Rev. Rul. 2005-39 (IRB 2005-27) Sec. 83(b); golden parachute payments; restricted stock; change in ownership or control under Sec. 280G; disqualified individual.
Rev. Rul. 2005-37 (IRB 2005-26) LIFO Price indexes, April, 2005.
Rev. Rul. 2005-36 (IRB 2005-26) Individual retirement account; IRA; decedent; beneficiary's disclaimer; prior to disclaimer beneficiary receives requirement minimum distribution; MRD; Sec. 2518.
Rev. Rul. 2005-34 (IRB 2005-22) LIFO Price indexes, March, 2005.
Rev. Rul. 2005-31 (IRB 2005-21) Designation of dividends; regulated investment company; Sec. 852; 854; 871.
Rev. Rul. 2005-28 (IRB 2005-21) Fair market method to alternative tax book value method change; private letter ruling; Sec. 864(e)(2); interest expense apportionment; foreign source taxable income.
Rev. Rul. 2005-30 (IRB 2005-20) Deferred annuity contract; income in respect of a decedent; IRD; Sec. 691; Rev. Rul. 79-335 modified and superseded.
Rev. Rul. 2005-25 (IRB 2005-18) Health Savings Accounts; HSAs; HDHP; married individuals; spouse covered under a non-high deductible health plan.
Rev. Rul. 2005-26 (IRB 2005-17) LIFO Price indexes, February, 2005.
Rev. Rul. 2005-24 (IRB 2005-16) Health reimbursement arrangements; Sec. 105; amounts received by employees from employer-provided reimbursements plans; Notice 2002-45 amplified.
Rev. Rul. 2005-21 (IRB 2005-14) Frivolous tax returns; use of straw man to avoid tax; separate and distinct entity.
Rev. Rul. 2005-20 (IRB 2005-14) Frivolous tax returns; protesting government programs or policies; opposition to particular government programs.
Rev. Rul. 2005-19 (IRB 2005-14) Frivolous tax returns; constitutionally based arguments.
Rev. Rul. 2005-18 (IRB 2005-14) Frivolous tax returns; altering the jurat; altering the written declaration that verifies return made under penalties of perjury.
Rev. Rul. 2005-17 (IRB 2005-14) Frivolous tax returns; Social Security refund; waived right to receive Social Security benefits.
Rev. Rul. 2005-11 (IRB 2005-14) Alternative minimum tax; refinanced mortgage interest; refinancing more than once; qualified housing interest.
Rev. Rul. 2005-22 (IRB 2005-13) LIFO Price indexes, January, 2005.
Rev. Rul. 2005-16 (IRB 2005-13) Low-income housing credit; bond factor.
Rev. Rul. 2005-14 (IRB 2005-12) Standard Industry Fare Level, SIFL.
Rev. Rul. 2005-12 (IRB 2005-9) LIFO Price indexes, December, 2004.
Rev. Rul. 2005-10 (IRB 2005-7) Partnership mergers; Sec. 704(c)(1)(B); 737; Rev. Rul. 2004-43 revoked.
Rev. Rul. 2005-9 (IRB 2005-6) Bankruptcy cases; definition of pending; Sec. 6658.
Rev. Rul. 2005-6 (IRB 2005-6) Life insurance contract; qualification; Sec. 7702; modified endowment; qualified additional benefits.
Rev. Rul. 2005-5 (IRB 2005-5) LIFO Price indexes, November, 2004.
Rev. Rul. 2005-4 (IRB 2005-4) Interest suspension, time sensitive penalties; individual amended return.
Rev. Rul. 2005-3 (IRB 2005-3) Libya, Presidential waiver; Sec. 901(j)(1); Iraq; Sec. 911(d)(8); Rev. Ruls. 92063 and 95-63 modified and superseded; Rev. Rul. 2004-103 superseded.
Rev. Rul. 2005-1 (IRB 2005-2) Low-income housing credit; satisfactory bond; bond factor; January thru March 2005.


Revenue Procedures

Rev. Proc. 2005-78 (IRB 2005-51) Optional standard mileage rates; automobile expenses; business use of auto; special rates for Hurricane Katrina; rules for substantiating auto expenses; vehicle expenses.
Rev. Proc. 2005-77 (IRB 2005-51) Foreign partnership withholding; withholding foreign trust agreements; simplified documentation and reporting procedures; qualified intermediary agrement; Rev. Proc. 2003-64 modified.
Rev. Proc. 2005-76 (IRB 2005-50) Retroactive payment of benefits; multiemployer plan; discretionary relief; extension; qualified retirement plan; Rev. Proc. 2005-23.
Rev. Proc. 2005-75 (IRB 2005-50) Adequate disclosure for purposes of reducing an understatement under Sec. 6662(d) and 6694(a); Rev. Proc. 2004-73 updated.
Rev. Proc. 2005-71 (IRB 2005-47) Voluntary Compliance Program extended to June 30, 2006; Rev. Proc. 2004-59 modified.
Rev. Proc. 2005-70 (IRB 2005-47) Cost-of-living adjustments for 2006; inflation adjustment; tax tables; personal exemption; phaseouts.
Rev. Proc. 2005-67 (IRB 2005-42) Per diem allowances; high-low method; travel; business expenses; Rev. Proc. 2005-10 superseded.
Rev. Proc. 2005-68 (IRB 2005-41) Sec. 355; guidelines for requesting expedited processing of letter rulings; significant issue; Rev. Procs. 2005-1 and 2005-3 amplified.
Rev. Proc. 2005-66 (IRB 2005-37) Qualificaiton; determination letters; staggered remedial amendment periods; Sec. 401(a).
Rev. Proc. 2005-63 (IRB 2005-36) Time periods for requesting consent to change a method of accounting; Rev. Proc. 83-77 superseded.
Rev. Proc. 2005-60 (IRB 2005-35) Electronic Return Originators; EROs; inform e-file providers of obligations and consolidate existing guidance.
Rev. Proc. 2005-59 (IRB 2005-34) Sec. 664; Sample testamentary charitable remainder unitrust with concurrent and consecutive interests for two measuring lives; CRUT.
Rev. Proc. 2005-58 (IRB 2005-34) Sec. 664; Sample testamentary charitable remainder unitrust with consecutive interests for two measuring lives; CRUT.
Rev. Proc. 2005-57 (IRB 2005-34) Sec. 664; Sample testamentary charitable remainder unitrust for a term of years; CRUT.
Rev. Proc. 2005-56 (IRB 2005-34) Sec. 664; Sample testamentary charitable remainder unitrust for one measuring life; CRUT.
Rev. Proc. 2005-55 (IRB 2005-34) Sec. 664; Sample inter vivos charitable remainder unitrust with concurrent and consecutive interests for two measuring lives; CRUT.
Rev. Proc. 2005-54 (IRB 2005-34) Sec. 664; Sample inter vivos charitable remainder unitrust with consecutive interests for two measuring lives; CRUT.
Rev. Proc. 2005-53 (IRB 2005-34) Sec. 664; Sample inter vivos charitable remainder unitrust for a term of years; CRUT.
Rev. Proc. 2005-52 (IRB 2005-34) Sec. 664; Sample inter vivos charitable remainder unitrust for one measuring life; CRUT; Rev. Proc. 89-20 superseded.
Rev. Proc. 2005-51 (IRB 2005-33) Sec. 6662; 6662A; 6707A; penalties; reports filed with Securities and Exchange Commission.
Rev. Proc. 2005-48 (IRB 2005-32) Maximum vehicle value for special valuation rule; Sec. 1.61-21(d); cents-per-mile valuation; personal use of company vehicle.
Rev. Proc. 2005-46 (IRB 2005-30) Procedure for claiming setoffs to adjustments proposed by IRS under Sec. 482; Rev. Proc. 70.8 modified.
Rev. Proc. 2005-45 (IRB 2005-30) Rural airports; Sec. 4261; exception from transportation tax.
Rev. Proc. 2005-42 (IRB 2005-30) Publication 1245 revised for 2005; submission of Form W-4 electronically or magnetically; Rev. Proc. 2001-16 superseded.
Rev. Proc. 2005-44 (IRB 2005-29) Nonresident alien student, teacher, or researcher at a university; claim of exemption from withholding on personal services income; Rev. Proc. 87-8, 87-9, 93-22 obsoleted.
Rev. Proc. 2005-43 (IRB 2005-29) Qualified New York Liberty Zone leasehold improvement property; election not to treat as 5-year property.
Rev. Proc. 2005-41 (IRB 2005-29) Revisions to Publication 1239, Specifications for Filing Form 8027; tip income reporting.
Rev. Proc. 2005-39 (IRB 2005-28) Alternative signature methods for employment tax related documents; Rev. Rul. 82-29 modified and clarified.
Rev. Proc. 2005-38 (IRB 2005-28) Administrative relief when IRS has assessed interest for periods during which interest should have been suspended; Sec. 6404(g).
Rev. Proc. 2005-37 (IRB 2005-28) Safe harbor for meeting requirements of Sec. 42(h)(6)(B)(i).
Rev. Proc. 2005-36 (IRB 2005-28) Low-income housing tax credit; Sec. 42.
Rev. Proc. 2005-31 (IRB 2005-26) Adoption credit; safe harbor for determining the finality of adoption of foreign-born children; exclusion for employer-provided assistance; Notice 2003-15 modified and superseded.
Rev. Proc. 2005-34 (IRB 2005-24) Sec. 6672; procedures for appeals of proposed trust fund recovery penalty assessments; employment and excise taxes; Rev. Proc. 84-78 superseded.
Rev. Proc. 2005-33 (IRB 2005-24) Sec. 7479; guidance on exhausting administrative remedies prior to seeking declaratory judgment.
Rev. Proc. 2005-32 (IRB 2005-23) Guidance on when an IRS examination is closed; when a closed examination may be reopened; who may approve a reopening; certain IRS contacts with taxpayers and other actions that are not examinations; Rev. Proc. 94-68 modified and superseded.
Rev. Proc. 2005-27 (IRB 2005-20) Time-sensitive acts that can be postponed; individuals serving in a combat zone; Presidentially declared disaster; terroristic or military action; Sec. 7508; 7508A; supplemental list; Rev. Proc. 2004-31 superseded.
Rev. Proc. 2005-23 (IRB 2005-18) Retroactive payment of benefits; remedial amendment period; determination letters; Central Laborers' Pension Fund v. Heinz.
Rev. Proc. 2005-26 (IRB 2005-17) Sec. 6501(c)(10); 6011; extended period of limitations to assess any tax; listed transaction not disclosed; procedures to disclose previously undisclosed listed transactions.
Rev. Proc. 2005-25 (IRB 2005-17) Fair market value; distributions; qualified retirement plans; determining FMV; Sec. 79; 83; Rev. Proc. 2004-16 modified and superseded.
Rev. Proc. 2005-24 (IRB 2005-16) CRAT; CRUT; safe harbor procedure; spousal right of election; Sec. 664; spouse irrevocable waives the right of election; charitable remainder annuity trust; charitable remainder unitrust.
Rev. Proc. 2005-22 (IRB 2005-15) Qualified mortgage bonds; mortgage credit certificates; national median gross income.
Rev. Proc. 2005-18 (IRB 2005-13) Identifying deposits under Sec. 6603; suspend running of interest under Sec. 6601; Rev. Proc. 84-58 superseded.
Rev. Proc. 2005-17 (IRB 2005-13) Waive 5-year prior change scope limitation; automatic consent to change method of accounting for the costs of acquiring or creating intangibles; Rev. Proc. 2005-9 modified.
Rev. Proc. 2005-13 (IRB 2005-12) Automobile owners and lessees; passenger autos; trucks, vans; depreciation limits; lease inclusion amount; luxury autos.
Rev. Proc. 2005-16 (IRB 2005-10) Revised procedures; pre-approved master and prototype plans; changes required by Economic Growth and Tax Relief Reconciliation Act of 2001.
Rev. Proc. 2005-14 (IRB 2005-7) Like-kind exchange; principal residence; Sec. 121.
Rev. Proc. 2005-10 (IRB 2005-3) Per diem allowances; update to Rev. Proc. 2004-60; high-low substantiation method; changes in the per diem rates made by the General Services Administration.
Rev. Proc. 2005-12 (IRB 2005-2) Pre-Filing Agreement (PFA); scope of PFA program expanded; jurisdiction of Large and Mid-Size Business Division; Rev. Proc. 2001-22 superseded.
Rev. Proc. 2005-9 (IRB 2005-2) Automatic consdent to change accounting methods; Sec. 1.263(a)-4; Sec. 1.263(a)-5; 1.167(a)-3(b); Rev. Proc. 2002-9 modified and amplified.
Rev. Proc. 2005-8 (IRB 2005-1) User fees for employee plans and exempt organizations; letter rulings; Tax Exempt and Government Enities; Rev. Proc. 2004-8 superseded.
Rev. Proc. 2005-7 (IRB 2005-1) Areas in which rulings will not be issued; international; Rev. Proc. 2004-7 superseded.
Rev. Proc. 2005-6 (IRB 2005-1) Employee plan determination letters; qualified status of employee plans; Sec. 401(a); 403(a); 409; 4975; Rev. Proc. 2004-6 superseded.
Rev. Proc. 2005-5 (IRB 2005-1) Technical advice; revised procedures; area managers and appeals offices; Tax Exempt and Government Entities; employee plans; Rev. Proc. 2004-5 superseded.
Rev. Proc. 2005-4 (IRB 2005-1) Rulings and information letters; issuance procedures; Office of Division Commissioner; Tax Exempt and Government Entities; Rev. Proc. 2004-4 superseded.
Rev. Proc. 2005-3 (IRB 2005-1) Areas in which rulings will not be issued; domestic areas; revised list; Rev. Proc. 2004-3 superseded.
Rev. Proc. 2005-2 (IRB 2005-1) Technical advice; technical expedited advice; Associate Chief Counsel; Rev. Proc. 2004-2 superseded.
Rev. Proc. 2005-1 (IRB 2005-1) Letter ruling; revised procedure; Associate Chief Counsel; determination letters; Large and Mid-size business division; Small Business/Self-Employed; Rev. Proc. 2004-1 superseded.



T.D. 9230 (IRB 2005-52) Sec. 6043; information reporting; control of corporation acquired; substantial change in capital structure; recognition of gain under Sec. 367.
T.D. 9229 (IRB 2005-48) Sec. 6081; REG-144898-04; automatic extensions; simplification procedures; six-month extension; signature requirement.
T.D. 9228 (IRB 2005-47) Sec. 42; low income housing credit; requirement for annual Form 8609 eliminated.
T.D. 9225 (IRB 2005-42) Sec. 368; continuity of interest; corporate reorganizations; mergers and acquisitions; proprietary interest in target corporation preserved.
T.D. 9224 (IRB 2005-41) Sec. 6654; payments of estimated tax by individuals.
T.D. 9222 (IRB 2005-40) Sec. 951; CFC; controlled foreign corporation; subpart F income; income withdrawn from foreign countries; REG-129782-05.
T.D. 9223 (IRB 2005-39) Sec. 402; amount includible in a distributee's income; life insurance contracts; distributed by a qualified retirement plan; property sold by plan to participant; transfer of life insurance contract for performance of services.
T.D. 9220 (IRB 2005-39) Sec. 408A; REG-122857-05; tax consequences of converting non-Roth annuity to a Roth IRA.
T.D. 9219 (IRB 2005-38) Sec. 411(d)(6); 4980F; REG-156518-04; anti-cutback rules.
T.D. 9217 (IRB 2005-37) Sec. 263A; REG-121584-05; self-constructed property; routine and repetitive basis; ordinary course of taxpayer's trade or business; simplified production method.
T.D. 9215 (IRB 2005-36) Sec. 6020; 6651; REG-131739-03; what constitutes a tax return; return prepared by IRS.
T.D. 9214 (IRB 2005-35) Sec. 2651; exception to general rule for determining generation assignment of a transferee of property for generation-skipping transfer purposes; GST; more than one generation.
T.D. 9213 (IRB 2005-35) Sec. 6343; return of levied property; procedures for taxpayer to request return of levied property.
T.D. 9212 (IRB 2005-35) Sec. 861; determining source of compensation for labor or personal services partly within and partly without U.S.
T.D. 9211 (IRB 2005-33) Sec. 861; 170; deductions for charitable contributions definitely related and allocable to all taxpayer's gross income; apportionment; sources within U.S.
T.D. 9210 (IRB 2005-33) Sec. 1363(d); LIFO recapture by corporations converting from C to S corporation status.
T.D. 9209 (IRB 2005-31) Sec. 179; making and revoking elections to expense cost of certain depreciable property; property placed in service in taxable years beginning after 2002 and before 2008.
T.D. 9208 (IRB 2005-31) Sec. 2632(c)(5)(A)(i); election to not have deemed allocationof unused generation-skipping transfer tax (GST); election to treat a trust as a GST trust.
T.D. 9207 (IRB 2005-26) Sec. 752; REG-106736-00; definition of liabilities; partnerships's assumption of certain fixed and contingent liabilities in connection with issuance of partnership interest; assumption of liabilities by corporations from partnerships and partners; Sec. 358(h).
T.D. 9206 (IRB 2005-25) Sec. 6060L; REG-158138-04; information returns by donees relating to qualified intellectual property contributions.
T.D. 9205 (IRB 2005-25) Sec. 41; REG-134030-04; computation of credit for increasing research activities for controlled group of corporations or group of trades or businesses under comon control; rules for alternative incremental research credit rules.
T.D. 9203 (IRB 2005-25) Sec. 7701; election by eligible entity to be classified as S corporation; association taxable as a corporation.
T.D. 9202 (IRB 2005-24) Sec. 1031; Standard Industrial Classification (SIC) codes replaced by North American Industry Classification System (NAICS) for determining like-kind property.
T.D. 9201 (IRB 2005-23) Sec. 330 of title 31; covered opinions; advice issued after a tax return is filed; negative advice; principal purpose; prominently disclose.
T.D. 9200 (IRB 2005-23) Sec. 1446; withholding tax liability of a partnership with income effectively connected with its U.S. trade or business all or a portion of which is allocable under Sec. 704 to foreign partners.
T.D. 9194 (IRB 2005-20) Sec. 937; REG-159243-03; rules for determining bona fide resident of American Samoa, Guam, Northern Mariana Islands, Puerto Rico, U.S. Virgin Islands; determining sources of income; income effectively connected with trade or business.
T.D. 9196 (IRB 2005-19) Sec. 3402; REG-162813-04; Form W-4; Employee's Withholding Allowance Certificate; maximum number of exemptions permitted; submission of copies to IRS.
T.D. 9198 (IRB 2005-18) Sec. 355; recognition of gain on certain distributions of stock or securities in connection with an acquisition; related transactions; plan.
T.D. 9197 (IRB 2005-18) Sec. 7701; REG-148521-04; foreign business entities; classification of entity; check the box.
T.D. 9193 (IRB 2005-15) Sec. 704; Sec. 704(c) property solde for an installment obligation; obligation treated as contributed property
T.D. 9192 (IRB 2005-15) Sec. 1502; exclusion of discharge of indebtedness income; Sec. 108; reduction of attributes; consolidated group.
T.D. 9191 (IRB 2005-15) Sec. 163(d); election to take qualified dividend income as investment income; investment interest expense.
T.D. 9190 (IRB 2005-15) Sec. 664; ordering rule under Sec. 1.644-1(d); characterizing the income distributions from charitable remainder trusts; different federal tax rates.
T.D. 9188 (IRB 2005-15) Sec. 6103; REG-147195-04; return information IRS discloses to Department of Commerce.
T.D. 9189 (IRB 2005-13) Sec. 6334; property exempt from levy; principal residence seizures; exemption from levy of certain business assets; administrative approval or jeopardy.
T.D. 9187 (IRB 2005-13) Sec. 337; 1502; disallowance of certain losses recognized on sales of subsidiary stock; consolidated group.
T.D. 9186 (IRB 2005-13) Sec. 6664; period within which taxpayer may file an amended return that constitutes a qualified amended return; John Doe summons on a third party; listed transactions; Notice 2004-38 obsoleted.
T.D. 9185 (IRB 2005-12) Sec. 817; nonregistered partnership; look-through rule; diversification requirements of Sec. 817(h).
T.D. 9183 (IRB 2005-12) Sec. 7701; disregarded entity; treated as separate entity for purposes of any federal tax liability for which it is liable.
T.D. 9182 (IRB 2005-11) Sec. 368; continuity of business enterprise; continuity of interest not required for transaction to qualify as reorganizaton under Sec. 368(a)(1)(E) or (F); Rev. Ruls. 69-516, 77-415, 77-479, 82-34 obsoleted.
T.D. 9181 (IRB 2005-11) Sec. 2702; gift tax; special valuation rules; grantor retained interest; grantor has power to revoke qualified interest of grantor's spouse.
T.D. 9180 (IRB 2005-11) Sec. 1374; S corporation acquisition of assets from C corporation to which Sec. 1374(d)(8) applies; carryover basis transaction from C corporation; recognized built-in gains tax.
T.D. 9179 (IRB 2005-11) Sec. 263A; interest expense incurred by lessor; safe harbor leasing transaction.
T.D. 9177 (IRB 2005-10) Sec. 6031(a); partnership income tax reporting requirements; income primarily from tax-exempt bonds.
T.D. 9176 (IRB 2005-10) Sec. 411; Economic Growth and Tax Relief Reconciliation Act of 2001; Sec. 1.411(d)-4, Q&A-2(e) amended.
T.D. 9175 (IRB 2005-10) Sec. 6011; 6033; 6037; requirements for certain entities to file electronically; Forms 1120; 1120S; 990; 990-PF.
T.D. 9174 (IRB 2005-9) Sec. 6661; addition to tax for substantial understatement; Sec. 1.448; definition of tax shelter.
T.D. 9173 (IRB 2005-8) Sec. 6104; fees exempt organizations may charge for providing copies of material required to be publicly available.
T.D. 9166 (IRB 2005-8) Sec. 9801; guidance on Health Insurance Portability and Accountability Act of 1996; HIPAA; pre-existing condition exclusions; special enrollment rights.
T.D. 9172 (IRB 2005-6) Sec. 2032; alternate valuation date election; estate taxes; protective election.
T.D. 9171 (IRB 2005-6) Sec. 45D; new markets tax credit; qualified equity investment.
T.D. 9169 (IRB 2005-5) Sec. 401; retirement plans; cash or deferred arrangements; matching contributions; employee contributions.
T.D. 9165 (IRB 2005-4) Practice before the IRS; Circular 230; best practices for tax advisors; standards for certain tax shelter opinions.
T.D. 9170 (IRB 2005-4) Sec. 1374; REG-139683-04; Sec. 1374(d)(8); S corporation election under Sec. 1362; December 27, 1994.
T.D. 9168 (IRB 2005-4) Sec. 59; alternative minimum tax; making and revoking election to treat qualified expenditures as amortized over applicable period.
T.D. 9164 (IRB 2005-3) Sec. 409(p); prohibited allocation; identification of disqualified persons and determination of a nonallocation year; synthetic equity; avoidance or evasion.
T.D. 9167 (IRB 2005-2) Sec. 3121(b)(10); 3306(c)(10)(B); student services exception; FICA and FUTA; school; college; university; student.


Proposed Regulations

REG-144620-04 (IRB 2005-50) Sec. 704(b); testing the substantiality of an allocation where partners are look-through entities; members of consolidated group.
REG-105847-05 (IRB 2005-47) Sec. 199; deduction for income attributable to domestic production activities; qualified production activities.
REG-114371-05 (IRB 2005-45) Sec. 7701; disregarded entities; qualified S corporation subsidiaries; single owner entities; separate entities for reporting employment and certain excise taxes.
REG-150091-02 (IRB 2005-43) Sec. 6330; right to a hearing before levy; collection due process hearing; period during which taxpayer may request an equivalent hearing.
REG-150080-02 (IRB 2005-43) Sec. 6320; right to a hearing after the filing of a notice of federal tax lien; NFTL; conduct of collection due process hearings.
REG-158080-04 (IRB 2005-43) Sec. 409A; nonqualified deferred compensation; arrangements covered; initial deferral elections; subsequent deferral elections and payments.
REG-111257-05 (IRB 2005-42) Sec. 501(c)(3); substantive requirements for tax exemption; Sec. 4958 excise tax.
REG-138647-04 (IRB 2005-41) Sec. 4980G; employer comparable contributions to Health Savings Accounts (HSAs) of employees; comparability rules.
REG-104143-05 (IRB 2005-41) Sec. 3121; dollar threshold amounts and time periods; domestic service in private home; agricultural labor; service not in course of employer's trade or business; services by home workers; wages; FICA.
REG-144615-02 (IRB 2005-40) Sec. 482; sharing of costs and risks under cost sharing arrangements; Sec. 1.482-7 replaced; valuation; buy-ins.
REG-133578-05 (IRB 2005-39) Sec. 162; 404(k); deduction for applicable dividends under Sec. 404(k); payment in redemption of employer securities; ESOP.
REG-149436-04 (IRB 2005-35) Sec. 6012; form cooperatives must use to file income tax returns; Announcement 84-26 obsoleted.
REG-138362-04 (IRB 2005-33) Sec. 401; use of electronic media to provide certain notices to recipients; transmit participant and beneficiary elections.
REG-130241-04 (IRB 2005-27) Sec. 415; limitation on benefits and contributions under qualified plans; updates for statutory changes since regulations last published; conforming changes to Sec. 401(A)(9), 401(k), 403(b), 457.
REG-102144-04 (IRB 2005-25) Sec. 1503(d); dual consolidated loss issues.
REG-127740-04 (IRB 2005-24) Sec. 367; 304; certain transfers of stock involving foreign corporations.
REG-105346-03 (IRB 2005-24) Sec. 83; transfer of partnership interest in connection with performance of services; no gain or loss recognized by partnership.
REG-100420-03 (IRB 2005-24) Sec. 475; elective safe harbor for dealers in securities; mark-to-market method for financial reporting.
REG-125443-01 (IRB 2005-16) Sec. 1441; withholding of tax on nonresident aliens; Notice 2001-4.
REG-160315-03 (IRB 2005-14) Sec. 3121; payments made on account of sickness or accident disability under a workers' compensation law for purposes of FICA.
REG-163314-03 (IRB 2005-14) Sec. 332; 351; 368; qualification for nonrecognition treatment; transfer and receipt of net value; creditor of insolvent corporation; continuity of interest.
REG-152354-04 (IRB 2005-12) Sec. 401(k); requirements for designated Roth contributions to qualified cash or deferred arrangements; elective contributions.
REG-148701-03 (IRB 2005-12) Sec. 6502; agreements extending the statute of limitations for collection; collection statute extension agreements.
REG-131128-04 (IRB 2005-11) Sec. 1502; intercompany items of liquidating corporation are succeeded to; more than one distributee member; Sec. 332; Sec. 381(c).
REG-152914-04 (IRB 2005-9) Sec. 417; content requirements application to explanations of joint and survivor annuities; qualified preretirement survivor annuities.
REG-130370-04 (IRB 2005-8) Sec. 9801; HIPAA portability requirements; Family and Medical Leave Act of 1993; special enrollment procedures.
REG-125628-01 (IRB 2005-7) Sec. 368(a)(1)(A); mergers or consolidations involving one or more foreign corporations.
REG-117969-00 (IRB 2005-7) Sec. 368(a)(1)(A); statutory merger or consolidation.
REG-152945-04 (IRB 2005-6) Sec. 3402; withholding income tax on supplemental wages; wages in excess of one million dollars; liability for income tax withholding with respect to supplemental wage payments.



Notice 2005-101 (IRB 2005-52) Retirement plans; qualification; list of changes; Rev. Proc. 2005-66.
Notice 2005-100 (IRB 2005-52) Amount exempt from levy; 2006; delinquent taxes; individual's salary.
Notice 2005-99 (IRB 2005-52) Sec. 482; qualified cost sharing arrangement; QCSA; stock-option compensation; intangible development.
Notice 2005-94 (IRB 2005-52) Suspension of employers' and payers' reporting and wage withholding; deferrals of compensation under Sec. 409A; 2005.
Notice 2005-93 (IRB 2005-52) Proposed revenue procedure to provide guidance to tax return preparers; format and content of consents to use and disclose return information.
Notice 2005-95 (IRB 2005-51) Plan amendments; retroactive annuity starting date; elective deferrals; Rev. Proc. 2005-66; transitional relief from certain published guidelines; Notices 2004-84 and 2005-5 modified.
Notice 2005-92 (IRB 2005-51) Distributions; recontributions; loans; Katrina Emergency Tax Relief Act of 2005; 3-year ratable inclusions; eligible retirement plans.
Notice 2005-91 (IRB 2005-51) Sec. 1361; Guidance; regarding election to treat family members as single S corporation shareholder; additional guidance to be issued.
Notice 2005-87 (IRB 2005-50) Sec. 415; grandfather rule of regulations for preexisting benefits in defined benefit plans to be expanded.
Notice 2005-89 (IRB 2005-49) Hurricane Katrina; hotel; motel; lodging facility; temporary housing; recordkeeping requirements.
Notice 2005-86 (IRB 2005-49) Health Savings Account; HSA; eligibility to contribute during cafeteria plan grace period; Rev. Rul. 2004-45 and Notice 2005-42 amplified.
Notice 2005-83 (IRB 2005-49) High-deductible health plans; HDHPs; non-calendar year renewal dates; state-mandated benefits; Sec. 223; Notice 2005-43 amplified.
Notice 2005-88 (IRB 2005-48) Sec. 6033; waiver to electronically file; Form 1120; Form 1120S; Form 990; Form 990-PF.
Notice 2005-81 (IRB 2005-47) Deadlines for IRS to perform certain acts postponed; Sec. 7508A; Hurricane Rita; FEMA; disaster.
Notice 2005-81 (IRB 2005-47) Deadlines for IRS to perform certain acts postponed; Sec. 7508A; Hurricane Katrina; FEMA; disaster.
Notice 2005-85 (IRB 2005-46) 2006 social security contribution and benefit base; domestic employee coverage threshold; OASDI; nanny tax.
Notice 2005-84 (IRB 2005-46) Minimum funding standards; disaster relief; Katrina Emegency Tax Relief Act of 2005; Notice 2005-60 superseded.
Notice 2005-80 (IRB 2005-46) Excise tax provisions added or affected by Energy Policy Act of 2005; SAFETEA; dyed diesel fuel and kerosene.
Notice 2005-78 (IRB 2005-46) South Asia earthquake; designation as a qualified disaster; Pakistan; India; Afghanistan; Sec. 139.
Notice 2005-77 (IRB 2005-46) Sec. 6012; amend regulations; new exception to filing requirement for nonresident alien individuals; effectively connected with a U.S. trade or business.
Notice 2005-76 (IRB 2005-46) Sec. 3402; rules for determining amount of income tax employers must withhold; services peformed by nonresident alien employees; new rules for completing W-4.
Notice 2005-75 (IRB 2005-45) Cost-of-living; inflation adjustments; retirement plans; pension plans; control employee.
Notice 2005-74 (IRB 2005-42) Sec. 367; IRS announces plan to amend regulations; Sec. 1.367(a)-8; asset reorganizations; U.S. transferor, transferee foreign corporation.
Notice 2005-73 (IRB 2005-42) Summary of relief granted under Sec. 6081; 6161; 6656; 7508A; Hurricane Katrina victims; summary of relief previously granted in news releases.
Notice 2005-70 (IRB 2005-41) Sec. 362; guidance on Sec. 362(e)(2)(C) election; basis of property to corporation.
Notice 2005-69 (IRB 2005-40) Certain requirements under Sec. 42 for low-income housing credit projects suspended; Hurricane Katrina.
Notice 2005-68 (IRB 2005-40) Leave-based donation programs; Hurricane Katrina; guidance to employers and employees.
Notice 2005-66 (IRB 2005-40) Taxpayers affected by Hurricane Katrina; acts postponed under Sec. 7508A.
Notice 2005-61 (IRB 2005-39) Cafeteria plans; grace period for dependent care assistance; safe harbor Notice 89-111.
Notice 2005-60 (IRB 2005-39) Minimum funding standards; disaster relief; Hurricane Katrina.
Notice 2005-64 (IRB 2005-36) One time dividends received deduction; DRD; Sec. 965; cash dividends from controlled corporations that are invested in the U.S.; foreign tax credit; foreign currency translation; alternative minimum tax.
Notice 2005-62 (IRB 2005-35) Sec. 6426(c); 6427(e); 40A; 4081; 4082; guidance relating to Certificate for Biodiesel revised.
Notice 2005-59 (IRB 2005-35) Industry Issue Resolution program; IIR; criteria for selecting proposals; application of accountable plan rules to specific industries.
Notice 2005-58 (IRB 2005-33) Nonqualified deferred compensation plans maintained by federal credit unions; Sec. 457.
Notice 2005-57 (IRB 2005-32) Tobacco quota termination payments; Notice 2005--51 modified and superseded.
Notice 2005-56 (IRB 2005-32) Enhanced oil recovery credit; 2005; determined without regard for phase-out for crude oil price increases.
Notice 2005-55 (IRB 2005-32) Marginal production rates; 2005; Sec. 631A; percentage depletion for marginal properties.
Notice 2005-51 (IRB 2005-28) Tobacco quota termination payments.
Notice 2005-50 (IRB 2005-27) Health coverage tax credit; HCTC; guidance on miscellaneous issues.
Notice 2005-44 (IRB 2005-25) Sec. 170; 6720; deductions for vehicle contributions; interim guidance; information donee organizations must provide to vehicle donors; new penalties.
Notice 2005-45 (IRB 2005-24) Sec. 274; deductions for entertainment use of aircraft.
Notice 2005-43 (IRB 2005-24) Sec. 83; elective safe harbor; transfer of partnership interest in connection with the performance of services.
Notice 2005-42 (IRB 2005-23) Cafeteria plans; option to amend plan document to provide a grace period after the end of the plan year during which unused benefits may be paid or reimbursed for expenses incurred during the grace period; 15th day of third month after plan's yearend.
Notice 2005-41 (IRB 2005-23) Charitable contributions; qualified intellectual property; limit of initial charitable contribution.
Notice 2005-38 (IRB 2005-22) Sec. 965; 85 percent dividends received deduction; foreign tax credit.
Notice 2005-36 (IRB 2005-19) Form 8854; Initial and Annual Expatriation Information Statement; substantial revisions; Sec. 877; 6039G; 7701; U.S. citizenship; long-term residency; Notices 97-19 and 98-34 obsoleted in part.
Notice 2005-33 (IRB 2005-17) Credit for sales of fuel produced from nonconventional source; inflation adjustment factor.
Notice 2005-32 (IRB 2005-16) Partnerships; partners; interim procedures to comply with mandatory basis adjustment provisions of Sec. 734 and 743; electing investment partnerships and their partners to comply with Sec. 743 and 6031.
Notice 2005-31 (IRB 2005-14) State and local general sales tax deduction; Sec. 165(b)(5). Notice 2005-30 (IRB 2005-14) Common frivolous arguments; civil and criminal liabilities.
Notice 2005-29 (IRB 2005-13) Sec. 470; transition relief; partnerships and pass-thru entities treated as holding tax-exempt use property; Sec. 168(h)(6).
Notice 2005-27 (IRB 2005-13) Exchange rate; dollar approximate separate transactions method; DASTM; assets transferred from a qualified business unit to its U.S. home office.
Notice 2005-22 (IRB 2005-12) Sec. 6111; 6112; material advisors; extension of time to comply with filing requirements; Notice 2004-80; 2005-17 clarified and modified.
Notice 2005-23 (IRB 2005-11) Indian Ocean tsunamis as qualified disaster for Sec. 139.
Notice 2005-21 (IRB 2005-11) Sec. 936; 30A; tax credits for taxable income of domestic corporation derived from active conduct of business in a possession of the U.S.; termination of Sec. 936 and 30A.
Notice 2005-20 (IRB 2005-9) Sec. 172; interpretation prior to amendment of Sec. 3004(a) of the Tax And Trade Relief Extension Act of 1998.
Notice 2005-13 (IRB 2005-9) Sale-in, lease-out transactions; SILO; SILOs as listed transactions; disallowance of tax benefits.
Notice 2005-17 (IRB 2005-8) Transitional relief; extension of time for material advisors to comply with filing requirement under Sec. 6111; Notice 2004-80 updated.
Notice 2005-15 (IRB 2005-7) Partnerships; distributions; Sec. 704(c)(1)(B); 737; Rev. Rul. 2004-43.
Notice 2005-14 (IRB 2005-7) Interim guidance; deduction for income attributable to domestic production activities; 3 percent; Sec. 199; AJCA addition; qualified production activities.
Notice 2005-12 (IRB 2005-7) Interim guidance; Sec. 6662A; accuracy-related penalty on understatements of reportable transactions; Sec. 6662; 6664.
Notice 2005-11 (IRB 2005-7) Interim guidance; Sec. 6707A; penalty for failure to include reportable transaction information with return; Sec. 6011.
Notice 2005-3 (IRB 2005-5) Presidentially declared disasters; Rev. Proc. 2004-13 modified retroactively; additional relief; Sec. 1031; like-kind exchange; Hurricanes Charley, Frances, Ivan, Jeane; Tropical Storm Bonnie; military action; service in combat zone.
Notice 2005-8 (IRB 2005-4) Partnership's contributions to parnter's Health Savings Account (HSA); treated as distribution under Sec. 731; guaranteed payment; HSA payments not deductible by partnership; 2-percent shareholder-employee of S corporation.
Notice 2005-5 (IRB 2005-3) Automatic rollover; Sec. 401(a)(31)(B); changes by EGTRRA.
Notice 2005-4 (IRB 2005-2) Sec. 4081; excise tax provisions added or affected by AJCA; off-highway vehicles; diesel fuel; sales of gasoline to state and local governments.
Notice 2005-1 (IRB 2005-2) Sec. 409(A); nonqualified deferred compensation plans; AJCA.



Announcement 2005-88 (IRB 2005-50) IRS soliciting applications from potential partners in 2006 IRS Individual e-file Partnership Program.
Announcement 2005-87 (IRB 2005-50) Compliance Assurance Process; CAP; pilot program for large business taxpayers.
Announcement 2005-84 (IRB 2005-48) Katrina Emergency Tax Relief Act; new provisions for fiscal year pass-through entities; charitable contributions for individuals; food donations.
Announcement 2005-80 (IRB 2005-46) Settlement initiative for tax treatment of certain tax transactions; abusive transactions; tax shelters; listed transactions.
Announcement 2005-79 (IRB 2005-45) Form 8884; New York Liberty Zone Business Employee Credit obsolete; carryforward credit on Form 8835; Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
Announcement 2005-71 (IRB 2005-41) Revised optional mileage rates for 2005; standard mileage rates for business, medical, and moving expenses; Rev. Proc. 2004-64.
Announcement 2005-70 (IRB 2005-40) Hurricane Katrina; hardship distributions; loans; loans and distributions from retirement plans for certain affected taxpayers.
Announcement 2005-69 (IRB 2005-40) Hurricane Katrina; relief for issuers of tax-exempt bonds.
Announcement 2005-68 (IRB 2005-39) Corrections to REG-108524-00; Sec. 1446; partnership taking partner-level deductions and losses; computing withholding tax obligation; foreign partner's share.
Announcement 2005-64 (IRB 2005-37) Correction to T.D. 9210; LIFO recapture by corporations converting from C to S status.
Announcement 2005-63 (IRB 2005-36) Corrections to T.D. 9205; computation and allocation of research credit; controlled group of corporations; trades or businesses under common control.
Announcement 2005-62 (IRB 2005-36) Corrections to T.D. 9193; text omitted; installment obligations.
Announcement 2005-61 (IRB 2005-36) Correction to Announcement 2005-33; T.D. 9186.
Announcement 2005-57 (IRB 2005-33) Corrections to REG-100420-03; elective safe harbor for dealers and traders in securities and commodities.
Announcement 2005-56 (IRB 2005-33) Corrections to REG-102144-04; dual consolidated loss issues.
Announcement 2005-55 (IRB 2005-33) REG-142686-01 withdrawn; FICA, FUTA, federal income tax withholding stock options; employee stock purchase plan; incentive stock option plan.
Announcement 2005-53 (IRB 2005-31) Corrections to temporary regulations T.D. 9186; IRB 2005-13; qualifying amended returns.
Announcement 2005-52 (IRB 2005-31) Corrections to T.D. 9207; IRB 2005-26; relating to definition of liabilities.
Announcement 2005-50 (IRB 2005-30) Correction to Rev. Rul. 2005-41; Farm Rates for 2005.
Announcement 2005-49 (IRB 2005-29) Correction to T.D. 9206; guidance for filing of information returns by donees; qualified intellectual property contributions.
Announcement 2005-47 (IRB 2005-28) U.S. - Canada income tax convention; memorandum of understanding; mutual agreement procedures.
Announcement 2005-41 (IRB 2005-23) Corrections to final regulations (T.D. 9198); recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition.
Announcement 2005-40 (IRB 2005-22) Corrections to final and temporary regulations (T.D. 9196) guidance related ing to W-4; Employee's Withholding Allowance Certificate.
Announcement 2005-39 (IRB 2005-22) Notice 2003-47; transfer of compensatory stock options; restricted stock; in exchange for long-term unsecured deferred payment obligation.
Announcement 2005-37 (IRB 2005-21) Volume Submitter practitioners; certain plan amendments; VS.
Announcement 2005-36 (IRB 2005-21) EP opinion letters and advisory letters; GUST; formal closing of program for defined contribution pre-approved plans; June 15, 2005 deadline.
Announcement 2005-35 (IRB 2005-21) Correction to temporary regulations; T.D. 9170; Sec. 1374; assets acquired by S corporation in carryover basis transaction from C corporation on or after December 27, 1994; termination and re-election of S corporation status.
Announcement 2005-33 (IRB 2005-19) Corrections to final regulations; T.D. 9166; Sec. 9801; portability requirements for group health plans; health insurance coverage.
Announcement 2005-32 (IRB 2005-19) Corrections to proposed regulations; REG-163314-03; Sec. 332; 351; 368; transfer and receipt of net value; qualification for nonrecognition treatment.
Announcement 2005-31 (IRB 2005-18) Corrections to final regulations; T.D. 9165; Sec. 330; practice before the IRS; Circular 230.
Announcement 2005-30 (IRB 2005-18) U.K. pension arrangements.
Announcement 2005-29 (IRB 2005-17) Correction to regulations (T.D. 9130); Sec. 401; required minimum distributions; defined benefit plans and annuity contracts; benefits under qualified plans; individual retirement plans.
Announcement 2005-28 (IRB 2005-17) Correction to regulations (T.D. 8408); economic performance; accrual method of accounting.
Announcement 2005-26 (IRB 2005-17) Telefile program; IRS will discountinue after August 16, 2005.
Announcement 2005-25 (IRB 2005-15) Correction to final regulations; T.D. 9187; losses recognized on sales of subsidiary stock by members of consolidated group.
Announcement 2005-19 (IRB 2005-11) Transfer of compensatory stock options or restricted stock to related person in exchange for long-term unsecured deferred payment obligation; notification to participate in settlement initiative; Notice 2003-47.
Announcement 2005-13 (IRB 2005-8) Sec. 1374; corrections to temporary regulations; T.D. 9170; guidance to S corporations that acquire assets in carryover basis transactions from C corporations; corporations that terminate S status and later re-elect.
Announcement 2005-12 (IRB 2005-7) Archer MSA; cut-off year.
Announcement 2005-11 (IRB 2005-5) Correction to proposed regulation; REG-149519-03; transactions between partners and partnership; disguised sales of partnership interests.
Announcement 2005-6 (IRB 2005-4) Form 656; Offer in Compromise; check-the-box disclosure authorization; designation.
Announcement 2005-5 (IRB 2005-3) Form W-2; new Code Z for 2005; nonqualified deferred compensation plan that fails to meet Sec. 409(A) requirements; Form 1099-MISC for nonemployees.
Announcement 2005-3 (IRB 2005-2) U.S. and Swiss pension plans for tax treaty benefits.


       Links to Individual Bulletins

Internal Revenue Bulletin 2005-1       Internal Revenue Bulletin 2005-27
Internal Revenue Bulletin 2005-2       Internal Revenue Bulletin 2005-28
Internal Revenue Bulletin 2005-3       Internal Revenue Bulletin 2005-29
Internal Revenue Bulletin 2005-4       Internal Revenue Bulletin 2005-30
Internal Revenue Bulletin 2005-5       Internal Revenue Bulletin 2005-31
Internal Revenue Bulletin 2005-6       Internal Revenue Bulletin 2005-32
Internal Revenue Bulletin 2005-7       Internal Revenue Bulletin 2005-33
Internal Revenue Bulletin 2005-8       Internal Revenue Bulletin 2005-34
Internal Revenue Bulletin 2005-9       Internal Revenue Bulletin 2005-35
Internal Revenue Bulletin 2005-10     Internal Revenue Bulletin 2005-36
Internal Revenue Bulletin 2005-11     Internal Revenue Bulletin 2005-37
Internal Revenue Bulletin 2005-12     Internal Revenue Bulletin 2005-38
Internal Revenue Bulletin 2005-13     Internal Revenue Bulletin 2005-39
Internal Revenue Bulletin 2005-14     Internal Revenue Bulletin 2005-40
Internal Revenue Bulletin 2005-15     Internal Revenue Bulletin 2005-41
Internal Revenue Bulletin 2005-16     Internal Revenue Bulletin 2005-42
Internal Revenue Bulletin 2005-17     Internal Revenue Bulletin 2005-43
Internal Revenue Bulletin 2005-18     Internal Revenue Bulletin 2005-44
Internal Revenue Bulletin 2005-19     Internal Revenue Bulletin 2005-45
Internal Revenue Bulletin 2005-20     Internal Revenue Bulletin 2005-46
Internal Revenue Bulletin 2005-21     Internal Revenue Bulletin 2005-47
Internal Revenue Bulletin 2005-22     Internal Revenue Bulletin 2005-48
Internal Revenue Bulletin 2005-23     Internal Revenue Bulletin 2005-49
Internal Revenue Bulletin 2005-24     Internal Revenue Bulletin 2005-50
Internal Revenue Bulletin 2005-25     Internal Revenue Bulletin 2005-51
Internal Revenue Bulletin 2005-26     Internal Revenue Bulletin 2005-52


Copyright 2005 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536

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--Last Update 12/28/05