Table of Contents

• 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