INCOME TAX—Cont. — Internal Revenue Bulletin 2005-13

Domestic production activities, income attributable to (Notice

7, 498 Electronic filing of Forms 1120, 1120S, 990, and 990-PF, manda tory (TD 9175) 10, 665 ; (REG–130671–04) 10, 694 Exemption from levy for certain principal residences in absence

of judicial approval, certain business assets in absence of administrative approval or jeopardy (TD 9189) 13, 788 Forms

656, Offer in Compromise, revision, check-the-box (Ann 6) 4, 377 1120, 1120S, 990, and 990-PF, mandatory electronic filing (TD 9175) 10, 665 ; (REG–130671–04) 10, 694 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 March 2005 (RR 13) 10, 664 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2005 (RR 15) 11, 720 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 ; extension of time in Notices 2004–80 and 2005–17 (Notice 22) 12, 756 Inventory:

LIFO, price indexes used by department stores for:

November 2004 (RR 5) 5, 445 December 2004 (RR 12) 9, 628 January 2005 (RR 22) 13, 787 Leases, tax-exempt use property (Notice 29) 13, 796 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 Like-kind exchange of a principal residence (RP 14) 7, 528 Net operating losses (Notice 20) 9, 635 Nonqualified deferred compensation, new section 409A (Notice

2, 274 Optional 10-year writeoff, rules governing the time and manner

for making and revoking an election under section 59(e) (TD 9168) 4, 354 Partnerships:

Assets-over partnership merger, gain or loss (RR 10) 7, 492

2005–13 I.R.B. vi March 28, 2005