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Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334

SELF-EMPLOYMENT TAX

Internal Revenue Bulletin 2005-13 · 2026-10-03 edition · updated 2026-10-04 · United States

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 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP

  1. 1, 1 Partnership’s contributions to partner’s Health Savings Account

(HSA), S corporation’s contributions to HSAs of 2-percent shareholder-employees (Notice 8) 4, 368 Regulations:

26 CFR 301.6334–1, amended; property exempt from levy (TD 9189) 13, 788 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 86

2005–13 I.R.B. viii March 28, 2005

March 28, 2005 2005–13 I.R.B.

2005–13 I.R.B. March 28, 2005

March 28, 2005 2005–13 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-13

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