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Internal Revenue Bulletin:  2005-29 

July 18, 2005 


Rev. Rul. 2005-43 Rev. Rul. 2005-43

Obsolete revenue procedures and revenue rulings. This ruling obsoletes Rev. Proc. 64-54, and several subsequent rulings because they only apply to tax years prior to January 1, 1965, and are therefore no longer determinative with respect to future transactions. Rev. Procs. 64-54, 66-33, 69-13, 71-1, and 72-22 and Rev. Ruls. 65-109 and 68-549 obsoleted.

Rev. Rul. 2005-44 Rev. Rul. 2005-44

Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through September 2005. This ruling provides the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through September 2005.

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