Internal Revenue Bulletin:  2005-10 

March 7, 2005 

INCOME TAX


Rev. Rul. 2005-13 Rev. Rul. 2005-13

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2005.

T.D. 9175 T.D. 9175

Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations require certain corporations and organizations to file their Forms 1120, 1120S, 990, and 990-PF electronically. A public hearing on the proposed regulations is scheduled for March 16, 2005.

REG-130671-04 REG-130671-04

Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations require certain corporations and organizations to file their Forms 1120, 1120S, 990, and 990-PF electronically. A public hearing on the proposed regulations is scheduled for March 16, 2005.

T.D. 9177 T.D. 9177

Final regulations under section 6031(a) of the Code allow the Commissioner to publish in the Internal Revenue Bulletin guidance that excepts from the partnership income tax reporting requirements partnerships whose income is primarily from tax-exempt bonds.


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