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

26 CFR 1.368–2(b), amended; statutory mergers and consolidations (REG–117969–00) 7, 533 26 CFR 1.1374–8, –10, amended; section 1374 effective dates (REG–139683–04) 4, 371 26 CFR 1.1441–1, –3, –6, amended; 1.6049–5, amended; 301.6114–1, amended; revision to regulations relating to withholding of tax on certain U.S. source income paid to foreign persons and revisions to information reporting regulations (REG–125443–01) 16, 912 26 CFR 1.1502–13, –80, amended; miscellaneous operating rules for successor persons, succession to items of the liquidating corporation (REG–131128–04) 11, 733 26 CFR 1.6011–5, added; 1.6033–4, added; 1.6037–2, added; 301.6011–5, added; 301.6033–4, added; 301.6037–2, added; returns required on magnetic media (REG–130671–04) 10, 694 26 CFR 1.6664–1, –2, amended; qualified amended returns (REG–122847–04) 13, 804 26 CFR 301.6103(j)(1)–1, revised; disclosure of return information to the Bureau of the Census (REG–147195–04) 15, 888 26 CFR 301.6103(n)–1, revised; disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property and services for tax administration purposes (REG–148867–03) 9, 646 26 CFR 301.6502–1, revised; collection after assessment (REG–148701–03) 13, 802 31 CFR 10.35, amended; 10.36, 10.38, revised; 10.39, added; 10.52, revised; regulations governing practice before the Internal Revenue Service (REG–159824–04) 4, 372 Publications:

1220, changes affecting tax year 2004 filing of information returns (Ann 14) 9, 653 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941) (RP 21) 16, 899 Qualified green building and sustainable design projects (Notice

13, 796 Qualified mortgage bonds and mortgage credit certificates, aver age area and nationwide housing purchase prices for 2005 (RP
9, 638 Regulated investment company, application of look-through rule

to ownership of shares by segregated asset accounts (RR 7) 6, 464 Regulations:

26 CFR 1.45D–1, added; 1.45D–1T, removed; 602.101, revised; new markets tax credit (TD 9171) 6, 452 26 CFR 1.59–1, added; 602.101, amended; optional 10-year writeoff of certain tax preferences (TD 9168) 4, 354 26 CFR 1.163(d)–1, revised; 1.163–1T, removed; time and manner of making section 163(d)(4)(B) election to treat qualified dividend income as investment income (TD 9191) 15, 854 26 CFR 1.263A–9, –15, amended; 1.263A–9T, –15T, removed; uniform capitalization of interest expense in safe harbor sale and leaseback transactions (TD 9179) 11, 707