Table of Contents

• Notice 2005-25
• Notice 2005-30
  • SECTION 1. INTRODUCTION.
  • SECTION 2. COMMON FRIVOLOUS ARGUMENTS.
  • SECTION 3. CIVIL AND CRIMINAL PENALTIES.
  • SECTION 4. EFFECT ON OTHER DOCUMENTS.
  • SECTION 5. ADDITIONAL INFORMATION.
• Notice 2005-31
  • BACKGROUND
  • APPLICATION
    • Manner of making election to deduct sales taxes
    • Definition of motor vehicle
    • Determination of amount of sales taxes paid by using the optional sales tax tables
    • Deductions for local general sales taxes under the optional sales tax tables
    • Specified items on which sales taxes may be deducted by taxpayers using the optional sales tax tables
    • Use of the optional sales tax tables by taxpayers filing a joint tax return and living in different states
    • Deduction of state and local sales taxes by taxpayers filing tax returns as married filing separately
  • DRAFTING INFORMATION
• Rev. Proc. 2005-19
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. APPLICATION
  • SECTION 4. EFFECTIVE DATE
  • DRAFTING INFORMATION