Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2005-5 

January 31, 2005 

Part III. Administrative, Procedural, and Miscellaneous

Table of Contents

  • Notice 2005-3
    • BACKGROUND
    • EXPANDED LIST OF TIME-SENSITIVE ACTS
    • SPECIAL RELIEF FOR § 1031 TRANSACTIONS
      • Overview
      • General Rule
      • Additional Relief for Substantially Damaged Identified Property
    • EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Notice 2005-6
    • BACKGROUND
    • DISCUSSION
    • EFFECTIVE DATE
    • COMMENTS
    • DRAFTING INFORMATION
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