INCOME TAX — Internal Revenue Bulletin 2005-5

Accounting methods, change to a method provided in sections

1.263(a)–4, 1.263(a)–5, and 1.167(a)–3(b) (RP 9) 2, 303 Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 257 Corporations:

Clarification of section 1374 effective dates, S corporations

(TD 9170) 4, 363 ; (REG–139683–04) 4, 371 S corporation, relief for late shareholders, Rev. Proc. 2004–35, correction (Ann 4) 2, 319 Credits:

Low-income housing credit:

Satisfactory bond, “bond factor” amounts for the period:

January through March 2005 (RR 1) 2, 258 Declaratory judgment suits (Ann 9) 4, 380 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents and enrolled actuaries (Ann 2) 2, 319 Disguised sales, section 707, REG–149519–03, correction (Ann

5, 451 Form 656, Offer in Compromise, revision, check-the-box (Ann
4, 377 Information reporting for acquisitions (Notice 7) 3, 340 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2005 (RR 2) 2, 259 Suspension applicability to amended returns (RR 4) 4, 366 Inventory:

LIFO, price indexes used by department stores for:

November 2004 (RR 5) 5, 445 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 118 Associate Chief Counsel (International ) (RP 7) 1, 240 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Nonqualified deferred compensation, new section 409A (Notice

2, 274