Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2005-48 

November 28, 2005 

Part IV. Items of General Interest

Table of Contents

  • REG-144898-04
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
      • PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
      • PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
      • PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
      • PART 156—EXCISE TAX ON GREENMAIL
      • PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • Announcement 2005-84
    • Temporary Suspension of Limitations on Certain Cash Contributions (Act Section 301)
      • Partnerships
    • S Corporations
    • Charitable Contributions of Food Inventory (Act section 305)
  • Announcement 2005-85
  • Announcement 2005-86
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