INCOME TAX—Cont. — Internal Revenue Bulletin 2005-22

Written contracts or agreements, acquisition of property and

services for tax administration (REG–148867–03) 9, 646 Disguised sales, section 707, REG–149519–03, correction (Ann

5, 451 Disregarded entities, treatment as separate entities in certain cir cumstances (TD 9183) 12, 754 Dollar approximate separate transactions method (DASTM),

translation rate to be used for transfers in determination of DASTM gain or loss (Notice 27) 13, 795 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, 377 941 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 8596, specifications for filing electronically or magnetically, Publication 1516 (RP 29) 22, 1118 8854, Initial and Annual Expatriation Information Statement, revised (Notice 36) 19, 1007 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 Health Savings Account (HSA), high deductible health plan

(HDHP) family coverage (RR 25) 18, 971 Income tax liability, substantial understatement, addition to tax

(TD 9174) 9, 629 Information reporting for acquisitions (Notice 7) 3, 340 Insurance companies:

Electronic submission under Rev. Rul. 2005–6 (Notice 35)

21, 1087 Prevailing state assumed interest rates, 2005 (RR 29) 21, 1080 Tentative differential earnings rate (Notice 18) 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

May 31, 2005 ix 2005–22 I.R.B.