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Internal Revenue Bulletin:  2005-37 

September 12, 2005 


Rev. Rul. 2005-59 Rev. Rul. 2005-59

Valid return; election to file joint return. This ruling clarifies when documents prepared or executed by the Secretary under section 6020 of the Code, or waivers on assessment constitute valid returns under Beard v. Commissioner, 82 T.C. 766 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986), for purposes of the election to file a joint return under section 6013.  Rev. Rul. 74-203 revoked.

Announcement 2005-64 Announcement 2005-64

This document contains a correction to final regulations (T.D. 9210, 2005-33 I.R.B. 290) regarding the LIFO recapture by corporations converting from C corporations to S corporations.

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