Internal Revenue Bulletin: 2005-39
September 26, 2005
Part IV. Items of General Interest
Table of Contents
REG-122857-05
AGENCY:
ACTION:
SUMMARY:
DATES:
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Applicability Date
Special Analyses
Comments and Requests for a Public Hearing
Proposed Amendments to the Regulations
PART 1—INCOME TAXES
Drafting Information
REG-133578-05
AGENCY:
ACTION:
SUMMARY:
DATES:
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Code and Regulations
Corporation Entitled to Section 404(k) Deduction
Treatment of Payments Made to Reacquire Stock
Proposed Effective Date
Special Analyses
Comments and Public Hearing
Proposed Amendments to the Regulations
PART 1—INCOME TAXES
Drafting Information
Announcement 2005-66
Announcement 2005-68
AGENCY:
ACTION:
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Need for Correction
Correction of Publication
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