INCOME TAX — Internal Revenue Bulletin 2005-9

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 Archer MSAs, 2004 not a cut-off year (Ann 12) 7, 555 Bankruptcy, definition of “pending” (RR 9) 6, 470 Corporations:

Clarification of section 1374 effective dates, S corpora tions (TD 9170) 4, 363 ; correction (Ann 13) 8, 627 ; (REG–139683–04) 4, 371 Controlled foreign corporations, dividends received deduc tion under section 965 (Notice 10) 6, 474 S corporation, relief for late shareholders, Rev. Proc. 2004–35, correction (Ann 4) 2, 319 Statutory mergers and consolidations pursuant to for eign law involving one or more foreign corporations (REG–125628–01) 7, 536 Transfers of assets or stock following a reorganization

(REG–117969–00) 7, 533 Credits:

Low-income housing credit:

2005 population figures used for calculation (Notice 16) 8, 605 Satisfactory bond, “bond factor” amounts for the period:

January through March 2005 (RR 1) 2, 258 New markets tax credit (TD 9171) 6, 452 Declaratory judgment suits (Ann 9) 4, 380 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents and enrolled actuaries (Ann 2) 2, 319 ; (Ann 15) 9, 654 Disclosure of returns and return information, written contracts

or agreements, acquisition of property and services for tax administration (REG–148867–03) 9, 646 Disguised sales, section 707, REG–149519–03, correction (Ann

5, 451 Domestic production activities, income attributable to (Notice
7, 498 Form 656, Offer in Compromise, revision, check-the-box (Ann
4, 377 Income tax liability, substantial understatement, addition to tax

(TD 9174) 9, 629 Information reporting for acquisitions (Notice 7) 3, 340 Insurance companies, tentative differential earnings rate (Notice

9, 634 Insurance contract defined (RR 6) 6, 471 Interest:

Investment:

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

January 2005 (RR 2) 2, 259 February 2005 (RR 8) 6, 466 Suspension applicability to amended returns (RR 4) 4, 366 Interim guidance under new amendments to sections 6111, 6112,

and 6708, extension of time in Notice 2004–80 (Notice 17) 8, 606

February 28, 2005 v 2005–9 I.R.B.