Professional Documents
Culture Documents
2005-46
November 14, 2005
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
ADMINISTRATIVE
Introduction
The Internal Revenue Bulletin is the authoritative instrument of court decisions, rulings, and procedures must be considered,
the Commissioner of Internal Revenue for announcing official and Service personnel and others concerned are cautioned
rulings and procedures of the Internal Revenue Service and for against reaching the same conclusions in other cases unless
publishing Treasury Decisions, Executive Orders, Tax Conven- the facts and circumstances are substantially the same.
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
The Bulletin is divided into four parts as follows:
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis. Part I.—1986 Code.
This part includes rulings and decisions based on provisions of
It is the policy of the Service to publish in the Bulletin all sub- the Internal Revenue Code of 1986.
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod- Part II.—Treaties and Tax Legislation.
ify, or amend any of those previously published in the Bulletin. This part is divided into two subparts as follows: Subpart A,
All published rulings apply retroactively unless otherwise indi- Tax Conventions and Other Related Items, and Subpart B, Leg-
cated. Procedures relating solely to matters of internal man- islation and Related Committee Reports.
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published. Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
Revenue rulings represent the conclusions of the Service on the included in this part are Bank Secrecy Act Administrative Rul-
application of the law to the pivotal facts stated in the revenue ings. Bank Secrecy Act Administrative Rulings are issued by
ruling. In those based on positions taken in rulings to taxpayers the Department of the Treasury’s Office of the Assistant Sec-
or technical advice to Service field offices, identifying details retary (Enforcement).
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements. Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be The last Bulletin for each month includes a cumulative index
relied on, used, or cited as precedents by Service personnel in for the matters published during the preceding months. These
the disposition of other cases. In applying published rulings and monthly indexes are cumulated on a semiannual basis, and are
procedures, the effect of subsequent legislation, regulations, published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.
Drafting Information ties Division. For further information re- Eastern time, Monday through Friday (a
garding this revenue ruling, please contact toll-free number). Mr. Isaacs’s telephone
The principal author of this revenue rul- the Employee Plans taxpayer assistance number is (202) 283–9710 (not a toll-free
ing is Lawrence Isaacs of the Employee telephone service at 1–877–829–5500, be- number).
Plans, Tax Exempt and Government Enti- tween the hours of 8:00 a.m. and 6:30 p.m.
Updated tables are published each year in same for each payroll period as long as the exemption amount, the employee will
Publication 15. If intra-year changes in the employee retains the same payroll period. have no taxable income and no income
tables are released, they may be in other tax liability. The employee will have to
IRS publications. C. Example Comparing 2005 Withholding file an income tax return to claim a re-
Thus, in determining the amount of Rules with 2006 Withholding Rules fund of the $397.20 that was withheld.
income tax withholding on wages of non-
A nonresident alien employee earns
resident alien employees, employers will (2) 2006 Withholding.
$250 per month for services performed
calculate the amount of wages to be used
in the United States and has a monthly
in applying the applicable income tax As a nonresident alien, the employee
payroll period. The employee has no other
withholding tables as follows: Employers is required to complete Form W–4
U.S. source income. The employer uses
will add to gross wages (to be included claiming single status and no more than
the wage bracket method of withholding.
on Form W–2) the additional amount pur- one withholding allowance, but the
suant to the procedure described above employee is not required to request an
(1) 2005 Withholding.
(not included on Form W–2). If the em- additional amount of withholding. The
ployer uses the percentage method, the employee is required to write “non-
As a nonresident alien, the employee
employer then should subtract an amount resident alien” or “NRA” above the
is required to complete Form W–4
for withholding allowances for the pay- dotted line on line 6 of Form W–4. The
claiming single status and no more than
roll period, and then apply the percentage nonresident alien employee completes
one withholding allowance. The em-
method withholding tables to the remain- Form W–4, claiming single status, one
ployee is also required to request on
der. If the employer uses the wage bracket withholding allowance, and writing
Form W–4 that an additional $33.10 be
method, the employer should not subtract “nonresident alien” above the dotted
withheld from his/her wages for each
an amount for withholding allowance(s), line on line 6 of Form W–4. Because
monthly payroll period. The nonresi-
because withholding allowances are re- the employee has a monthly payroll
dent alien employee completes Form
flected in the wage bracket withholding period, the employer adds $221 to the
W–4, claiming single status and one
tables. Under the wage bracket method, $250 of wages for the monthly payroll
withholding allowance and requesting
the employer will apply the wage bracket period solely for purposes of calculat-
additional withholding of $33.10. In
tables to the sum of the gross wages and ing the amount of withholding under
calculating the amount of withholding
the additional amount added pursuant to the applicable table. This $221 would
for the employee, the employer applies
the chart. not be reflected on the Form W–2 of the
the wage bracket withholding table ap-
Thus, for example, if a nonresident employee. The employer applies the
plicable for a single employee receiving
alien employee is receiving wages on an wage bracket withholding table appli-
$250 of wages for a monthly payroll
annual payroll period in 2006, the em- cable for a single employee receiving
period and claiming one withholding
ployer is required to add $2,650 to the $471 of wages (the total of $250 actual
allowance. The employee has no with-
wages to determine the amount of income wages and $221 additional amount) for
holding under the withholding tables.
tax withholding. Then, if the employer a monthly payroll period and claiming
However, because the employee has
is using the percentage method of with- one withholding allowance. Under the
requested $33.10 of additional with-
holding, the employer would subtract applicable table, the employee would
holding, the employer will withhold
the applicable amount for withholding have no withholding. If the employee’s
$33.10 each pay period. If the em-
allowance(s) and apply the applicable per- wages are the same for every month
ployee’s wages are the same for each
centage method withholding table for an in the year, the employee will have
month in the year, the employer will
annual payroll period for single employ- $3,000 of gross income from U.S.
withhold a total of $397.20 for the year
ees. The $2,650 addition would not be sources. After subtraction of $3,300
($33.10 times 12). The employee’s
included on Form W–2. The amount to for the personal exemption amount, the
total gross income from U.S. sources
be added to wages for a payroll period in employee will have no taxable income
for the year will be $3,000. After
calculating income tax withholding is the and no income tax liability.
subtraction of $3,200 for the personal
Section 139(a) provides that gross in- The principal author of this notice is EFFECT ON OTHER DOCUMENTS
come shall not include any amount re- Shareen S. Pflanz of the Office of Asso-
ceived by an individual as a qualified dis- ciate Chief Counsel (Income Tax & Ac- Notice 2004–57, 2004–2 C.B. 376, is
aster relief payment. counting). For further information regard- superseded.
Name of Buyer
Address of Buyer
(iii) Transition rules. A Waiver for Use local governments, see § 4 of this notice Among other conditions, the credit card
by Ultimate Purchasers of Aviation-Grade and § 48.6427–9. issuer must be registered by the Service.
Kerosene Used in Nontaxable Uses exe- (h) Effective date. Except as otherwise (iii) If gasoline is purchased by an ex-
cuted before October 1, 2005, as described noted, this section is effective October 1, empt user without the use of a credit card,
in § 4(h)(6) of Notice 2005–4, will be 2005, and applies to kerosene on which tax § 6416(a)(4)(A) provides that the ultimate
treated as a certificate described in this sec- is imposed after September 30, 2005. A vendor of the gasoline is treated as the per-
tion, and a new certificate will not have to person making a claim for credit or pay- son (and the only person) that paid the tax,
be given until such waiver expires. In ad- ment under paragraph (e) or (f) of this sec- but only if the vendor is registered by the
dition, for kerosene sold for a nonexempt tion may use any reasonable method and Service.
use in noncommercial aviation, the busi- assumptions to establish that tax was im- (iv) Guidance for claims made by ul-
ness records used to document sales oc- posed after September 30, 2005, on the timate vendors under § 6416(a)(4) and
curring before November 1, 2005, will be kerosene to which the claim relates. (b)(2) is set forth in § 7 of Notice 2005–4.
treated as a certificate described in this sec- The guidance set forth in § 7(a)(1)(ii) of
tion (unless the records clearly establish Section 4. TAXABLE FUEL; CLAIMS Notice 2005–4 and § 2 of Notice 2005–24
that the kerosene will be used on the high- BY CREDIT CARD ISSUERS (relating to oil company credit cards) does
way). not apply to sales after December 31,
(5) Registration. Claims under this (a) Overview. This section de- 2005.
paragraph (f) may be made only by a reg- scribes the changes made by § 11163 (v) If the conditions of § 6416(a)(4) are
istered ultimate vendor. Registration rules of SAFETEA under which a person ex- not met, a claim under § 6416 may not be
similar to those in § 4(h)(7) of Notice tending credit on a credit card (credit card made by the person that actually paid the
2005–4 are applicable to ultimate vendors issuer) may claim a credit, refund, or pay- tax to the government. Instead, the exempt
of kerosene used in foreign trade or used ment with respect to taxable fuel sold to a user may make a claim under § 6421(c).
(other than by a state or local government) state or local government for its exclusive For any particular transaction, a claim may
in noncommercial aviation. A person that use or to a nonprofit educational organiza- not be made under § 6421(c) if the tax is
is registered under § 4101 under Activity tion for its exclusive use (exempt users). credited or refunded under § 6416 to the
Letter “UA” (Ultimate vendor that sells Section 7 of Notice 2005–4 is modified credit card issuer or the ultimate vendor.
aviation-grade kerosene for a nontaxable in accordance with these changes, as ex- (2) Diesel fuel and kerosene—(i) If
use or any use in commercial aviation) is plained in this section. taxed diesel fuel or kerosene is pur-
treated as registered for purposes of claims (b) Identity of the claimant—(1) Gaso- chased with a credit card issued to a state,
filed with respect to kerosene used in for- line—(i) Section 6416(b)(2) generally § 6427(l)(6)(D) provides that the credit
eign trade or used (other than by a state provides that the tax paid on gasoline is card issuer may, under prescribed condi-
or local government) in noncommercial deemed to be an overpayment if the gaso- tions, claim a credit or payment related
aviation. In addition, for claims relating to line was sold to an exempt user. Section to the tax. Among other conditions, the
sales before January 1, 2006, for a nonex- 6402(a) generally allows credits or refunds credit card issuer must be registered by the
empt use in noncommercial aviation, an of overpayments to the person that made Service.
ultimate vendor that has obtained a valid the overpayment (that is, the person that (ii) If diesel fuel or kerosene is pur-
TIN will be treated as registered. paid the tax to the government). chased by a state without the use of a credit
(g) Claims for kerosene used by states (ii) If gasoline is purchased with a card, § 6427(l)(6)(C) provides that the ulti-
and local governments. For rules relating credit card issued to an exempt user, mate vendor of the diesel fuel or kerosene
to claims by registered ultimate vendors § 6416(a)(4)(B) provides that the credit may claim a credit or payment related to
of kerosene used in aviation by state and card issuer is treated as the person that paid the tax, but only if the vendor is registered
the tax if prescribed conditions are met. by the Service and other prescribed con-
Name of Buyer
Address of Buyer
(3) Current certificates held by credit (i) Effective date. This section is effec- January 1, 2006, the rate of tax imposed
card issuers. A certificate also meets the tive January 1, 2006, and applies to claims by § 4081 is reduced for diesel-water
conditions of this paragraph (h) if it is simi- relating to fuel sold to its ultimate pur- fuel emulsion that meets the requirements
lar to the certificate described in paragraph chaser on or after that date. described in § 4081(a)(2)(D). These re-
(h)(2) of this section and was obtained by quirements include the registration under
the credit card issuer for purposes of pro- Section 5. DIESEL-WATER FUEL § 4101 of the person liable for tax on
cessing a claim under § 6416 or 6427 as in EMULSIONS the removal or sale of the diesel-water
effect before January 1, 2006. These cer- fuel emulsion. Section 6427(m) provides
tificates expire on the earlier of January 1, This section describes the changes that a credit or payment is allowable if a
2007, or the expiration date on the certifi- made by § 1343 of the Energy Act regard- person uses diesel fuel taxed at the full
cate. ing diesel-water fuel emulsion. Effective rate to produce diesel-water fuel emulsion
2 The penalty waiver under this paragraph is being provided in the context of this administrative settlement, and does not reflect all relevant facts and circumstances that determine whether a
taxpayer reasonably relied in good faith on a tax opinion.
Abbreviations
The following abbreviations in current use ER—Employer. PRS—Partnership.
and formerly used will appear in material ERISA—Employee Retirement Income Security Act. PTE—Prohibited Transaction Exemption.
EX—Executor. Pub. L.—Public Law.
published in the Bulletin.
F—Fiduciary. REIT—Real Estate Investment Trust.
FC—Foreign Country. Rev. Proc.—Revenue Procedure.
A—Individual.
FICA—Federal Insurance Contributions Act. Rev. Rul.—Revenue Ruling.
Acq.—Acquiescence.
B—Individual. FISC—Foreign International Sales Company. S—Subsidiary.
FPH—Foreign Personal Holding Company. S.P.R.—Statement of Procedural Rules.
BE—Beneficiary.
F.R.—Federal Register. Stat.—Statutes at Large.
BK—Bank.
B.T.A.—Board of Tax Appeals. FUTA—Federal Unemployment Tax Act. T—Target Corporation.
FX—Foreign corporation. T.C.—Tax Court.
C—Individual.
G.C.M.—Chief Counsel’s Memorandum. T.D. —Treasury Decision.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations. GE—Grantee. TFE—Transferee.
GP—General Partner. TFR—Transferor.
CI—City.
GR—Grantor. T.I.R.—Technical Information Release.
COOP—Cooperative.
Ct.D.—Court Decision. IC—Insurance Company. TP—Taxpayer.
I.R.B.—Internal Revenue Bulletin. TR—Trust.
CY—County.
LE—Lessee. TT—Trustee.
D—Decedent.
DC—Dummy Corporation. LP—Limited Partner. U.S.C.—United States Code.
LR—Lessor. X—Corporation.
DE—Donee.
M—Minor. Y—Corporation.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation. Nonacq.—Nonacquiescence. Z —Corporation.
O—Organization.
DR—Donor.
P—Parent Corporation.
E—Estate.
EE—Employee. PHC—Personal Holding Company.
PO—Possession of the U.S.
E.O.—Executive Order.
PR—Partner.
Bulletins 2005–27 through 2005–46 2005-59, 2005-35 I.R.B. 443 2005-44, 2005-29 I.R.B. 110
2005-60, 2005-39 I.R.B. 606 2005-45, 2005-30 I.R.B. 141
Announcements: 2005-61, 2005-39 I.R.B. 607 2005-46, 2005-30 I.R.B. 142
2005-62, 2005-35 I.R.B. 443 2005-47, 2005-32 I.R.B. 269
2005-46, 2005-27 I.R.B. 63
2005-63, 2005-35 I.R.B. 448 2005-48, 2005-32 I.R.B. 271
2005-47, 2005-28 I.R.B. 71
2005-64, 2005-36 I.R.B. 471 2005-49, 2005-31 I.R.B. 165
2005-48, 2005-29 I.R.B. 111
2005-65, 2005-39 I.R.B. 607 2005-50, 2005-32 I.R.B. 272
2005-49, 2005-29 I.R.B. 119
2005-66, 2005-40 I.R.B. 620 2005-51, 2005-33 I.R.B. 296
2005-50, 2005-30 I.R.B. 152
2005-67, 2005-40 I.R.B. 621 2005-52, 2005-34 I.R.B. 326
2005-51, 2005-32 I.R.B. 283
2005-68, 2005-40 I.R.B. 622 2005-53, 2005-34 I.R.B. 339
2005-52, 2005-31 I.R.B. 257
2005-69, 2005-40 I.R.B. 622 2005-54, 2005-34 I.R.B. 353
2005-53, 2005-31 I.R.B. 258
2005-70, 2005-41 I.R.B. 694 2005-55, 2005-34 I.R.B. 367
2005-54, 2005-32 I.R.B. 283
2005-71, 2005-44 I.R.B. 863 2005-56, 2005-34 I.R.B. 383
2005-55, 2005-33 I.R.B. 317
2005-73, 2005-42 I.R.B. 723 2005-57, 2005-34 I.R.B. 392
2005-56, 2005-33 I.R.B. 318
2005-74, 2005-42 I.R.B. 726 2005-58, 2005-34 I.R.B. 402
2005-57, 2005-33 I.R.B. 318
2005-75, 2005-45 I.R.B. 929 2005-59, 2005-34 I.R.B. 412
2005-58, 2005-33 I.R.B. 319
2005-76, 2005-46 I.R.B. 947 2005-60, 2005-35 I.R.B. 449
2005-59, 2005-37 I.R.B. 524
2005-77, 2005-46 I.R.B. 951 2005-61, 2005-37 I.R.B. 507
2005-60, 2005-35 I.R.B. 455
2005-78, 2005-46 I.R.B. 952 2005-62, 2005-37 I.R.B. 507
2005-61, 2005-36 I.R.B. 495
2005-79, 2005-46 I.R.B. 952 2005-63, 2005-36 I.R.B. 491
2005-62, 2005-36 I.R.B. 495
2005-80, 2005-46 I.R.B. 953 2005-64, 2005-36 I.R.B. 492
2005-63, 2005-36 I.R.B. 496
2005-84, 2005-46 I.R.B. 959 2005-65, 2005-38 I.R.B. 564
2005-64, 2005-37 I.R.B. 537
2005-85, 2005-46 I.R.B. 961 2005-66, 2005-37 I.R.B. 509
2005-65, 2005-38 I.R.B. 587
2005-67, 2005-42 I.R.B. 729
2005-66, 2005-39 I.R.B. 613 Proposed Regulations:
2005-68, 2005-41 I.R.B. 694
2005-67, 2005-40 I.R.B. 678
REG-106030-98, 2005-42 I.R.B. 739 2005-69, 2005-44 I.R.B. 864
2005-68, 2005-39 I.R.B. 613
2005-69, 2005-40 I.R.B. 681 REG-144615-02, 2005-40 I.R.B. 625 Revenue Rulings:
2005-70, 2005-40 I.R.B. 682 REG-150088-02, 2005-43 I.R.B. 774
2005-71, 2005-41 I.R.B. 714 REG-150091-02, 2005-43 I.R.B. 780 2005-38, 2005-27 I.R.B. 6
2005-72, 2005-41 I.R.B. 692 REG-131739-03, 2005-36 I.R.B. 494 2005-39, 2005-27 I.R.B. 1
2005-73, 2005-41 I.R.B. 715 REG-130241-04, 2005-27 I.R.B. 18 2005-40, 2005-27 I.R.B. 4
2005-74, 2005-42 I.R.B. 764 REG-138362-04, 2005-33 I.R.B. 299 2005-41, 2005-28 I.R.B. 69
2005-75, 2005-42 I.R.B. 764 REG-138647-04, 2005-41 I.R.B. 697 2005-42, 2005-28 I.R.B. 67
2005-76, 2005-42 I.R.B. 765 REG-149436-04, 2005-35 I.R.B. 454 2005-43, 2005-29 I.R.B. 88
2005-77, 2005-44 I.R.B. 855 REG-156518-04, 2005-38 I.R.B. 582 2005-44, 2005-29 I.R.B. 87
2005-78, 2005-44 I.R.B. 918 REG-158080-04, 2005-43 I.R.B. 786 2005-45, 2005-30 I.R.B. 123
2005-79, 2005-45 I.R.B. 941 REG-104143-05, 2005-41 I.R.B. 708 2005-46, 2005-30 I.R.B. 120
2005-80, 2005-46 I.R.B. 967 REG-111257-05, 2005-42 I.R.B. 759 2005-47, 2005-32 I.R.B. 261
2005-81, 2005-45 I.R.B. 941 REG-114371-05, 2005-45 I.R.B. 930 2005-48, 2005-32 I.R.B. 259
2005-82, 2005-45 I.R.B. 941 REG-114444-05, 2005-45 I.R.B. 934 2005-49, 2005-30 I.R.B. 125
2005-83, 2005-45 I.R.B. 941 REG-121584-05, 2005-37 I.R.B. 523 2005-50, 2005-30 I.R.B. 124
REG-122857-05, 2005-39 I.R.B. 609 2005-51, 2005-31 I.R.B. 163
Notices: REG-129782-05, 2005-40 I.R.B. 675 2005-52, 2005-35 I.R.B. 423
REG-133578-05, 2005-39 I.R.B. 610 2005-53, 2005-35 I.R.B. 425
2005-48, 2005-27 I.R.B. 9
2005-54, 2005-33 I.R.B. 289
2005-49, 2005-27 I.R.B. 14 Revenue Procedures:
2005-55, 2005-33 I.R.B. 284
2005-50, 2005-27 I.R.B. 14
2005-35, 2005-28 I.R.B. 76 2005-56, 2005-35 I.R.B. 427
2005-51, 2005-28 I.R.B. 74
2005-36, 2005-28 I.R.B. 78 2005-57, 2005-36 I.R.B. 466
2005-52, 2005-28 I.R.B. 75
2005-37, 2005-28 I.R.B. 79 2005-58, 2005-36 I.R.B. 465
2005-53, 2005-32 I.R.B. 263
2005-38, 2005-28 I.R.B. 81 2005-59, 2005-37 I.R.B. 505
2005-54, 2005-30 I.R.B. 127
2005-39, 2005-28 I.R.B. 82 2005-60, 2005-37 I.R.B. 502
2005-55, 2005-32 I.R.B. 265
2005-40, 2005-28 I.R.B. 83 2005-61, 2005-38 I.R.B. 538
2005-56, 2005-32 I.R.B. 266
2005-41, 2005-29 I.R.B. 90 2005-62, 2005-38 I.R.B. 557
2005-57, 2005-32 I.R.B. 267
2005-42, 2005-30 I.R.B. 128 2005-63, 2005-39 I.R.B. 603
2005-58, 2005-33 I.R.B. 295
2005-43, 2005-29 I.R.B. 107 2005-64, 2005-39 I.R.B. 600
1 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.
Tax Conventions:
Treasury Decisions:
1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2005–1 through 2005–26 is in Internal Revenue Bulletin 2005–26, dated June 27, 2005.
2004-64 9206
Modified by Corrected by
Ann. 2005-71, 2005-41 I.R.B. 714 Ann. 2005-49, 2005-29 I.R.B. 119
2005-1 9207
Amplified by Corrected by
Rev. Proc. 2005-68, 2005-41 I.R.B. 694 Ann. 2005-52, 2005-31 I.R.B. 257
2005-3 9210
Amplified by Corrected by
Rev. Proc. 2005-61, 2005-37 I.R.B. 507 Ann. 2005-64, 2005-37 I.R.B. 537
Rev. Proc. 2005-68, 2005-41 I.R.B. 694
2005-6
Modified by
Rev. Proc. 2005-66, 2005-37 I.R.B. 509
2005-10
Superseded by
Rev. Proc. 2005-67, 2005-42 I.R.B. 729
2005-16
Modified by
Rev. Proc. 2005-66, 2005-37 I.R.B. 509
2005-65
Corrected by
Ann. 2005-78, 2005-44 I.R.B. 918
Revenue Rulings:
65-109
Obsoleted by
Rev. Rul. 2005-43, 2005-29 I.R.B. 88
68-549
Obsoleted by
Rev. Rul. 2005-43, 2005-29 I.R.B. 88
74-203
Revoked by
Rev. Rul. 2005-59, 2005-37 I.R.B. 505
82-29
Modified and clarified by
Rev. Proc. 2005-39, 2005-28 I.R.B. 82
2005-41
Corrected by
Ann. 2005-50, 2005-30 I.R.B. 152
Treasury Decisions:
9149
Removed by
T.D. 9221, 2005-39 I.R.B. 604
9186
Corrected by
Ann. 2005-53, 2005-31 I.R.B. 258
9193
Corrected by
Ann. 2005-62, 2005-36 I.R.B. 495