Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2005-37 

September 12, 2005 

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Table of Contents

  • T.D. 9217
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2005-60
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • DRAFTING INFORMATION
  • T.D. 9218
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Change
      • Request for Comments
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2005-59
    • ISSUES
      • SITUATION 1
      • SITUATION 2
      • SITUATION 3
    • LAW
    • ANALYSIS
      • SITUATION 1
      • SITUATION 2
      • SITUATION 3
    • HOLDINGS
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
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