Table of Contents

• Notice 2005-46
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • 30-YEAR TREASURY SECURITIES WEIGHTED AVERAGE INTEREST RATE
  • Drafting Information
• Notice 2005-47
  • BACKGROUND
  • INTERIM GUIDANCE
  • EFFECTIVE DATE FOR INTERIM GUIDANCE
  • CHANGES TO PROPOSED SECTION 10.39 UNDER CONSIDERATION
  • DRAFTING INFORMATION
• Rev. Proc. 2005-31
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. DEFINITIONS
  • SECTION 5. APPLICATION
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION