Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2005-40 

October 3, 2005 

Part IV. Items of General Interest

Table of Contents

  • REG-144615-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analysis
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1 — INCOME TAXES
      • PART 301 — PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • REG-129782-05
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Proposed Effective Dates
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2005-67
  • Announcement 2005-69
    • PROCEDURES FOR REQUESTING RELIEF
    • DRAFTING INFORMATION
  • Announcement 2005-70
    • Purpose
    • Background
    • Relief
    • Drafting Information
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