INCOME TAX

Rev. Rul. 2005–24, page 892. Health reimbursement arrangements. This ruling addresses the income tax treatment under section 105 of the Code of amounts received by employees from employer-provided reimbursement plans. Notice 2002–45 amplified.

REG–125443–01, page 912. Proposed regulations under section 1441 of the Code would implement certain changes announced in Notice 2001–4, 2001–1 C.B. 267; Notice 2001–11, 2001–1 C.B. 464; and Notice 2001–43, 2001–2 C.B. 72. In addition, these regulations would provide guidance under section 411 of the American Jobs Creation Act of 2004. A public hearing is scheduled for July 20, 2005.

Notice 2005–32, page 895. This notice provides interim procedures for partnerships and their partners to comply with the mandatory basis adjustment provisions of sections 734 and 743 of the Code. This notice also provides interim procedures for electing investment part

Finding Lists begin on page ii.