INCOME TAX—Cont. — Internal Revenue Bulletin 2005-17

Forms:

656, Offer in Compromise, revision, check-the-box (Ann 6) 4, 377 941 and Schedule B (Form 941), general rules and specifications for substitutes (RP 21) 16, 899 1120, 1120S, 990, and 990-PF, mandatory electronic filing (TD 9175) 10, 665 ; (REG–130671–04) 10, 694 Frivolous tax returns, tax avoidance:

Altering the jurat (RR 18) 14, 817 Argument regarding waiver of social security benefits (RR

14, 823 Common frivolous arguments and schemes (Notice 30) 14,

827 Constitutionally based arguments (RR 19) 14, 819 Protesting government policies and programs (RR 20) 14, 821 Use of “straw man” claim (RR 21) 14, 822 Guidance Priority List, recommendations for 2005-2006 (Notice

14, 827 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:

Election to treat qualified dividend income as investment in come (TD 9191) 15, 854 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 April 2005 (RR 23) 15, 864 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2005 (RR 15) 11, 720 Refinanced mortgage interest, alternative minimum tax (AMT) (RR 11) 14, 816 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 February 2005 (RR 26) 17, 957 Leases, tax-exempt use property (Notice 29) 13, 796