Internal Revenue Bulletin: 2005-45
November 7, 2005
2005 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2005, is published as required by section 995(f) of the Code.
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for November 2005.
Form 8884, New York Liberty Zone Business Employee Credit, is obsolete as of December 31, 2004. As a result, any carryforward credit from Form 8884 is now reported in Section B of Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
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