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Internal Revenue Bulletin:  2005-31 

August 1, 2005 


Rev. Rul. 2005-51 Rev. Rul. 2005-51

Mathematical or clerical error summary assessment procedures. This ruling clarifies whether the mathematical or clerical error assessment procedures of section 6213(b) of the Code apply when a taxpayer files an income tax return that reports income in an amount different from that reported on a W-2.

Rev. Proc. 2005-49 Rev. Proc. 2005-49

Electronic filing; magnetic media; 2005 form specifications. This procedure contains updates and changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically. Rev. Proc. 2004-50 superseded.

Announcement 2005-52 Announcement 2005-52

This document contains corrections to T.D. 9207, 2005-26 I.R.B. 1344, relating to the definition of liabilities.

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