Internal Revenue Bulletin: 2005-51 |
December 19, 2005 |
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2005-1 through 2005-26 is in Internal Revenue Bulletin 2005-26, dated June 27, 2005.
Bulletins 2005-27 through 2005-51
Announcements
| Article | Issue | Link | Page |
|---|---|---|---|
| 2005-46 | 2005-27 I.R.B. | 2005-27 | 63 |
| 2005-47 | 2005-28 I.R.B. | 2005-28 | 71 |
| 2005-48 | 2005-29 I.R.B. | 2005-29 | 111 |
| 2005-49 | 2005-29 I.R.B. | 2005-29 | 119 |
| 2005-50 | 2005-30 I.R.B. | 2005-30 | 152 |
| 2005-51 | 2005-32 I.R.B. | 2005-32 | 283 |
| 2005-52 | 2005-31 I.R.B. | 2005-31 | 257 |
| 2005-53 | 2005-31 I.R.B. | 2005-31 | 258 |
| 2005-54 | 2005-32 I.R.B. | 2005-32 | 283 |
| 2005-55 | 2005-33 I.R.B. | 2005-33 | 317 |
| 2005-56 | 2005-33 I.R.B. | 2005-33 | 318 |
| 2005-57 | 2005-33 I.R.B. | 2005-33 | 318 |
| 2005-58 | 2005-33 I.R.B. | 2005-33 | 319 |
| 2005-59 | 2005-37 I.R.B. | 2005-37 | 524 |
| 2005-60 | 2005-35 I.R.B. | 2005-35 | 455 |
| 2005-61 | 2005-36 I.R.B. | 2005-36 | 495 |
| 2005-62 | 2005-36 I.R.B. | 2005-36 | 495 |
| 2005-63 | 2005-36 I.R.B. | 2005-36 | 496 |
| 2005-64 | 2005-37 I.R.B. | 2005-37 | 537 |
| 2005-65 | 2005-38 I.R.B. | 2005-38 | 587 |
| 2005-66 | 2005-39 I.R.B. | 2005-39 | 613 |
| 2005-67 | 2005-40 I.R.B. | 2005-40 | 678 |
| 2005-68 | 2005-39 I.R.B. | 2005-39 | 613 |
| 2005-69 | 2005-40 I.R.B. | 2005-40 | 681 |
| 2005-70 | 2005-40 I.R.B. | 2005-40 | 682 |
| 2005-71 | 2005-41 I.R.B. | 2005-41 | 714 |
| 2005-72 | 2005-41 I.R.B. | 2005-41 | 692 |
| 2005-73 | 2005-41 I.R.B. | 2005-41 | 715 |
| 2005-74 | 2005-42 I.R.B. | 2005-42 | 764 |
| 2005-75 | 2005-42 I.R.B. | 2005-42 | 764 |
| 2005-76 | 2005-42 I.R.B. | 2005-42 | 765 |
| 2005-77 | 2005-44 I.R.B. | 2005-44 | 855 |
| 2005-78 | 2005-44 I.R.B. | 2005-44 | 918 |
| 2005-79 | 2005-45 I.R.B. | 2005-45 | 941 |
| 2005-80 | 2005-46 I.R.B. | 2005-46 | 967 |
| 2005-81 | 2005-45 I.R.B. | 2005-45 | 941 |
| 2005-82 | 2005-45 I.R.B. | 2005-45 | 941 |
| 2005-83 | 2005-45 I.R.B. | 2005-45 | 941 |
| 2005-84 | 2005-48 I.R.B. | 2005-48 | 1064 |
| 2005-85 | 2005-48 I.R.B. | 2005-48 | 1065 |
| 2005-86 | 2005-48 I.R.B. | 2005-48 | 1069 |
| 2005-87 | 2005-50 I.R.B. | 2005-50 | 1144 |
| 2005-88 | 2005-50 I.R.B. | 2005-50 | 1145 |
| 2005-89 | 2005-50 I.R.B. | 2005-50 | 1149 |
Notices
| Article | Issue | Link | Page |
|---|---|---|---|
| 2005-48 | 2005-27 I.R.B. | 2005-27 | 9 |
| 2005-49 | 2005-27 I.R.B. | 2005-27 | 14 |
| 2005-50 | 2005-27 I.R.B. | 2005-27 | 14 |
| 2005-51 | 2005-28 I.R.B. | 2005-28 | 74 |
| 2005-52 | 2005-28 I.R.B. | 2005-28 | 75 |
| 2005-53 | 2005-32 I.R.B. | 2005-32 | 263 |
| 2005-54 | 2005-30 I.R.B. | 2005-30 | 127 |
| 2005-55 | 2005-32 I.R.B. | 2005-32 | 265 |
| 2005-56 | 2005-32 I.R.B. | 2005-32 | 266 |
| 2005-57 | 2005-32 I.R.B. | 2005-32 | 267 |
| 2005-58 | 2005-33 I.R.B. | 2005-33 | 295 |
| 2005-59 | 2005-35 I.R.B. | 2005-35 | 443 |
| 2005-60 | 2005-39 I.R.B. | 2005-39 | 606 |
| 2005-61 | 2005-39 I.R.B. | 2005-39 | 607 |
| 2005-62 | 2005-35 I.R.B. | 2005-35 | 443 |
| 2005-63 | 2005-35 I.R.B. | 2005-35 | 448 |
| 2005-64 | 2005-36 I.R.B. | 2005-36 | 471 |
| 2005-65 | 2005-39 I.R.B. | 2005-39 | 607 |
| 2005-66 | 2005-40 I.R.B. | 2005-40 | 620 |
| 2005-67 | 2005-40 I.R.B. | 2005-40 | 621 |
| 2005-68 | 2005-40 I.R.B. | 2005-40 | 622 |
| 2005-69 | 2005-40 I.R.B. | 2005-40 | 622 |
| 2005-70 | 2005-41 I.R.B. | 2005-41 | 694 |
| 2005-71 | 2005-44 I.R.B. | 2005-44 | 863 |
| 2005-72 | 2005-47 I.R.B. | 2005-47 | 976 |
| 2005-73 | 2005-42 I.R.B. | 2005-42 | 723 |
| 2005-74 | 2005-42 I.R.B. | 2005-42 | 726 |
| 2005-75 | 2005-45 I.R.B. | 2005-45 | 929 |
| 2005-76 | 2005-46 I.R.B. | 2005-46 | 947 |
| 2005-77 | 2005-46 I.R.B. | 2005-46 | 951 |
| 2005-78 | 2005-46 I.R.B. | 2005-46 | 952 |
| 2005-79 | 2005-46 I.R.B. | 2005-46 | 952 |
| 2005-80 | 2005-46 I.R.B. | 2005-46 | 953 |
| 2005-81 | 2005-47 I.R.B. | 2005-47 | 977 |
| 2005-82 | 2005-47 I.R.B. | 2005-47 | 978 |
| 2005-83 | 2005-49 I.R.B. | 2005-49 | 1075 |
| 2005-84 | 2005-46 I.R.B. | 2005-46 | 959 |
| 2005-85 | 2005-46 I.R.B. | 2005-46 | 961 |
| 2005-86 | 2005-49 I.R.B. | 2005-49 | 1075 |
| 2005-87 | 2005-50 I.R.B. | 2005-50 | 1097 |
| 2005-88 | 2005-48 I.R.B. | 2005-48 | 1060 |
| 2005-89 | 2005-49 I.R.B. | 2005-49 | 1077 |
| 2005-90 | 2005-51 I.R.B. | 2005-51 | |
| 2005-91 | 2005-51 I.R.B. | 2005-51 | |
| 2005-92 | 2005-51 I.R.B. | 2005-51 | |
| 2005-95 | 2005-51 I.R.B. | 2005-51 |
Proposed Regulations
| Article | Issue | Link | Page |
|---|---|---|---|
| 106030-98 | 2005-42 I.R.B. | 2005-42 | 739 |
| 144615-02 | 2005-40 I.R.B. | 2005-40 | 625 |
| 150088-02 | 2005-43 I.R.B. | 2005-43 | 774 |
| 150091-02 | 2005-43 I.R.B. | 2005-43 | 780 |
| 131739-03 | 2005-36 I.R.B. | 2005-36 | 494 |
| 130241-04 | 2005-27 I.R.B. | 2005-27 | 18 |
| 138362-04 | 2005-33 I.R.B. | 2005-33 | 299 |
| 138647-04 | 2005-41 I.R.B. | 2005-41 | 697 |
| 144620-04 | 2005-50 I.R.B. | 2005-50 | 1141 |
| 144898-04 | 2005-48 I.R.B. | 2005-48 | 1062 |
| 149436-04 | 2005-35 I.R.B. | 2005-35 | 454 |
| 156518-04 | 2005-38 I.R.B. | 2005-38 | 582 |
| 158080-04 | 2005-43 I.R.B. | 2005-43 | 786 |
| 104143-05 | 2005-41 I.R.B. | 2005-41 | 708 |
| 105847-05 | 2005-47 I.R.B. | 2005-47 | 987 |
| 111257-05 | 2005-42 I.R.B. | 2005-42 | 759 |
| 114371-05 | 2005-45 I.R.B. | 2005-45 | 930 |
| 114444-05 | 2005-45 I.R.B. | 2005-45 | 934 |
| 121584-05 | 2005-37 I.R.B. | 2005-37 | 523 |
| 122857-05 | 2005-39 I.R.B. | 2005-39 | 609 |
| 124988-05 | 2005-51 I.R.B. | 2005-51 | |
| 129782-05 | 2005-40 I.R.B. | 2005-40 | 675 |
| 133578-05 | 2005-39 I.R.B. | 2005-39 | 610 |
Revenue Procedures
| Article | Issue | Link | Page |
|---|---|---|---|
| 2005-35 | 2005-28 I.R.B. | 2005-28 | 76 |
| 2005-36 | 2005-28 I.R.B. | 2005-28 | 78 |
| 2005-37 | 2005-28 I.R.B. | 2005-28 | 79 |
| 2005-38 | 2005-28 I.R.B. | 2005-28 | 81 |
| 2005-39 | 2005-28 I.R.B. | 2005-28 | 82 |
| 2005-40 | 2005-28 I.R.B. | 2005-28 | 83 |
| 2005-41 | 2005-29 I.R.B. | 2005-29 | 90 |
| 2005-42 | 2005-30 I.R.B. | 2005-30 | 128 |
| 2005-43 | 2005-29 I.R.B. | 2005-29 | 107 |
| 2005-44 | 2005-29 I.R.B. | 2005-29 | 110 |
| 2005-45 | 2005-30 I.R.B. | 2005-30 | 141 |
| 2005-46 | 2005-30 I.R.B. | 2005-30 | 142 |
| 2005-47 | 2005-32 I.R.B. | 2005-32 | 269 |
| 2005-48 | 2005-32 I.R.B. | 2005-32 | 271 |
| 2005-49 | 2005-31 I.R.B. | 2005-31 | 165 |
| 2005-50 | 2005-32 I.R.B. | 2005-32 | 272 |
| 2005-51 | 2005-33 I.R.B. | 2005-33 | 296 |
| 2005-52 | 2005-34 I.R.B. | 2005-34 | 326 |
| 2005-53 | 2005-34 I.R.B. | 2005-34 | 339 |
| 2005-54 | 2005-34 I.R.B. | 2005-34 | 353 |
| 2005-55 | 2005-34 I.R.B. | 2005-34 | 367 |
| 2005-56 | 2005-34 I.R.B. | 2005-34 | 383 |
| 2005-57 | 2005-34 I.R.B. | 2005-34 | 392 |
| 2005-58 | 2005-34 I.R.B. | 2005-34 | 402 |
| 2005-59 | 2005-34 I.R.B. | 2005-34 | 412 |
| 2005-60 | 2005-35 I.R.B. | 2005-35 | 449 |
| 2005-61 | 2005-37 I.R.B. | 2005-37 | 507 |
| 2005-62 | 2005-37 I.R.B. | 2005-37 | 507 |
| 2005-63 | 2005-36 I.R.B. | 2005-36 | 491 |
| 2005-64 | 2005-36 I.R.B. | 2005-36 | 492 |
| 2005-65 | 2005-38 I.R.B. | 2005-38 | 564 |
| 2005-66 | 2005-37 I.R.B. | 2005-37 | 509 |
| 2005-67 | 2005-42 I.R.B. | 2005-42 | 729 |
| 2005-68 | 2005-41 I.R.B. | 2005-41 | 694 |
| 2005-69 | 2005-44 I.R.B. | 2005-44 | 864 |
| 2005-70 | 2005-47 I.R.B. | 2005-47 | 979 |
| 2005-71 | 2005-47 I.R.B. | 2005-47 | 985 |
| 2005-72 | 2005-49 I.R.B. | 2005-49 | 1078 |
| 2005-73 | 2005-49 I.R.B. | 2005-49 | 1090 |
| 2005-74 | 2005-50 I.R.B. | 2005-50 | 1098 |
| 2005-75 | 2005-50 I.R.B. | 2005-50 | 1137 |
| 2005-76 | 2005-50 I.R.B. | 2005-50 | 1139 |
| 2005-77 | 2005-51 I.R.B. | 2005-51 | |
| 2005-78 | 2005-51 I.R.B. | 2005-51 |
Revenue Rulings
| Article | Issue | Link | Page |
|---|---|---|---|
| 2005-38 | 2005-27 I.R.B. | 2005-27 | 6 |
| 2005-39 | 2005-27 I.R.B. | 2005-27 | 1 |
| 2005-40 | 2005-27 I.R.B. | 2005-27 | 4 |
| 2005-41 | 2005-28 I.R.B. | 2005-28 | 69 |
| 2005-42 | 2005-28 I.R.B. | 2005-28 | 67 |
| 2005-43 | 2005-29 I.R.B. | 2005-29 | 88 |
| 2005-44 | 2005-29 I.R.B. | 2005-29 | 87 |
| 2005-45 | 2005-30 I.R.B. | 2005-30 | 123 |
| 2005-46 | 2005-30 I.R.B. | 2005-30 | 120 |
| 2005-47 | 2005-32 I.R.B. | 2005-32 | 261 |
| 2005-48 | 2005-32 I.R.B. | 2005-32 | 259 |
| 2005-49 | 2005-30 I.R.B. | 2005-30 | 125 |
| 2005-50 | 2005-30 I.R.B. | 2005-30 | 124 |
| 2005-51 | 2005-31 I.R.B. | 2005-31 | 163 |
| 2005-52 | 2005-35 I.R.B. | 2005-35 | 423 |
| 2005-53 | 2005-35 I.R.B. | 2005-35 | 425 |
| 2005-54 | 2005-33 I.R.B. | 2005-33 | 289 |
| 2005-55 | 2005-33 I.R.B. | 2005-33 | 284 |
| 2005-56 | 2005-35 I.R.B. | 2005-35 | 427 |
| 2005-57 | 2005-36 I.R.B. | 2005-36 | 466 |
| 2005-58 | 2005-36 I.R.B. | 2005-36 | 465 |
| 2005-59 | 2005-37 I.R.B. | 2005-37 | 505 |
| 2005-60 | 2005-37 I.R.B. | 2005-37 | 502 |
| 2005-61 | 2005-38 I.R.B. | 2005-38 | 538 |
| 2005-62 | 2005-38 I.R.B. | 2005-38 | 557 |
| 2005-63 | 2005-39 I.R.B. | 2005-39 | 603 |
| 2005-64 | 2005-39 I.R.B. | 2005-39 | 600 |
| 2005-65 | 2005-41 I.R.B. | 2005-41 | 684 |
| 2005-66 | 2005-41 I.R.B. | 2005-41 | 686 |
| 2005-67 | 2005-43 I.R.B. | 2005-43 | 771 |
| 2005-68 | 2005-44 I.R.B. | 2005-44 | 853 |
| 2005-69 | 2005-44 I.R.B. | 2005-44 | 852 |
| 2005-70 | 2005-45 I.R.B. | 2005-45 | 919 |
| 2005-71 | 2005-45 I.R.B. | 2005-45 | 923 |
| 2005-72 | 2005-46 I.R.B. | 2005-46 | 944 |
| 2005-73 | 2005-48 I.R.B. | 2005-48 | 1050 |
| 2005-74 | 2005-51 I.R.B. | 2005-51 | |
| 2005-75 | 2005-49 I.R.B. | 2005-49 | 1073 |
| 2005-76 | 2005-49 I.R.B. | 2005-49 | 1072 |
| 2005-77 | 2005-49 I.R.B. | 2005-49 | 1071 |
| 2005-78 | 2005-51 I.R.B. | 2005-51 |
Social Security Contribution and Benefit Base; Domestic Employee Coverage Threshold
| Article | Issue | Link | Page |
|---|---|---|---|
| 2005-85 | 2005-46 I.R.B. | 2005-46 | 961 |
Tax Conventions
| Article | Issue | Link | Page |
|---|---|---|---|
| 2005-47 | 2005-28 I.R.B. | 2005-28 | 71 |
| 2005-72 | 2005-41 I.R.B. | 2005-41 | 692 |
| 2005-77 | 2005-44 I.R.B. | 2005-44 | 855 |
Treasury Decisions
| Article | Issue | Link | Page |
|---|---|---|---|
| 9208 | 2005-31 I.R.B. | 2005-31 | 157 |
| 9209 | 2005-31 I.R.B. | 2005-31 | 153 |
| 9210 | 2005-33 I.R.B. | 2005-33 | 290 |
| 9211 | 2005-33 I.R.B. | 2005-33 | 287 |
| 9212 | 2005-35 I.R.B. | 2005-35 | 429 |
| 9213 | 2005-35 I.R.B. | 2005-35 | 440 |
| 9214 | 2005-35 I.R.B. | 2005-35 | 435 |
| 9215 | 2005-36 I.R.B. | 2005-36 | 468 |
| 9216 | 2005-36 I.R.B. | 2005-36 | 461 |
| 9217 | 2005-37 I.R.B. | 2005-37 | 498 |
| 9218 | 2005-37 I.R.B. | 2005-37 | 503 |
| 9219 | 2005-38 I.R.B. | 2005-38 | 538 |
| 9220 | 2005-39 I.R.B. | 2005-39 | 596 |
| 9221 | 2005-39 I.R.B. | 2005-39 | 604 |
| 9222 | 2005-40 I.R.B. | 2005-40 | 614 |
| 9223 | 2005-39 I.R.B. | 2005-39 | 591 |
| 9224 | 2005-41 I.R.B. | 2005-41 | 688 |
| 9225 | 2005-42 I.R.B. | 2005-42 | 716 |
| 9226 | 2005-43 I.R.B. | 2005-43 | 772 |
| 9227 | 2005-45 I.R.B. | 2005-45 | 924 |
| 9228 | 2005-47 I.R.B. | 2005-47 | 972 |
| 9229 | 2005-48 I.R.B. | 2005-48 | 1051 |
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