Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Announcement 2005-26
  • INCOME TAX
    • Rev. Rul. 2005-26
    • Rev. Proc. 2005-26
  • EMPLOYEE PLANS
    • Notice 2005-34
    • Rev. Proc. 2005-25
    • Announcement 2005-29
  • ADMINISTRATIVE
    • T.D. 9195
    • Notice 2005-33
    • Announcement 2005-28
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2005-26
    • DRAFTING INFORMATION
  • T.D. 9195
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
      • §301.7602-1T [Removed]
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2005-33
    • BACKGROUND
    • INFLATION ADJUSTMENT FACTOR AND REFERENCE PRICE
    • PHASEOUT CALCULATION
    • CREDIT AMOUNT
    • DRAFTING INFORMATION CONTACT
  • Notice 2005-34
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • 30-YEAR TREASURY SECURITIES WEIGHTED AVERAGE INTEREST RATE
    • Drafting Information
  • Rev. Proc. 2005-25
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. GUIDANCE FOR DETERMINING FAIR MARKET VALUE
    • SECTION 4. ADDITIONAL AMOUNTS THAT MUST BE INCLUDED IN INCOME
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2005-26
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION TO TAXPAYERS
    • SECTION 5. APPLICATION TO MATERIAL ADVISORS
    • SECTION 6. OTHER PERIODS OF LIMITATIONS FOR ASSESSING ANY TAX
    • SECTION 7. REQUEST FOR COMMENTS
    • SECTION 8. EFFECTIVE DATE
    • SECTION 9. PAPERWORK REDUCTION ACT
    • SECTION 10. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2005-26
    • Summary Paragraph:
    • Announcement:
    • IRS to Discontinue TeleFile
  • Announcement 2005-28
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
    • Correction of Publication
      • PART 1 — INCOME TAXES
      • §1.461-4 [Corrected]
  • Announcement 2005-29
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
    • Correction of Publication
      • PART 1 — INCOME TAXES
      • §1.401(a)(9)-6 [Corrected]
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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