Table of Contents

• Notice 2005-32
  • Section 1. PURPOSE
  • Section 2. BACKGROUND
  • Section 3. INTERIM PROCEDURES RELATING TO BASIS ADJUSTMENTS REQUIRED UNDER § 833 OF THE ACT
  • Section 4. INTERIM PROCEDURES FOR EIP ELECTION
  • Section 5. INTERIM REPORTING REQUIREMENTS
    • A. Transferor Partner Required to Provide Information to Transferee Partner and Partnership
    • B. Distributive Shares of Partnership Items of EIP
    • C. Partnership Required to Provide Annual Statements to Partners
    • D. Effects of Failure to Notify Transferee Partner
  • Section 6. CHARACTER OF LOSSES DISALLOWED UNDER § 743(e)(2)
  • Section 7. TRADES OR BUSINESSES OF LOWER-TIER PARTNERSHIPS
  • Section 8. EXAMPLES
  • Section 9. REQUEST FOR COMMENTS
  • PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Rev. Proc. 2005-21
  • Section 1 - Purpose
  • Section 2 - What's New
  • Section 3 - General Requirements for Reproducing IRS Official Form 941 and Schedule B (Form 941)
  • Section 4 - Reproducing Form 941 and Schedule B (Form 941) for Software-Generated Paper Forms
  • Section 5 - OMB Requirements for Substitute Forms
  • Section 6 - Reproducible Copies of Forms
  • Section 7 - Exhibits
• Rev. Proc. 2005-24
  • SECTION 1. PURPOSE AND SCOPE
  • SECTION 2. BACKGROUND
  • SECTION 3. APPLICATION OF SAFE HARBOR
  • SECTION 4. EXAMPLES
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. PAPERWORK REDUCTION ACT
  • SECTION 7. DRAFTING INFORMATION