ADMINISTRATIVE

Internal Revenue Bulletin 2005-25 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9203, page 1285. Final regulations under section 7701 of the Code provide that an eligible entity that makes a timely and valid election to be classified as an S corporation will be deemed to have elected to be classified as an association taxable as a corporation.

T.D. 9206, page 1283. REG–158138–04, page 1341. Temporary and proposed regulations under section 6050L provide guidance for the filing of information returns by donees relating to qualified intellectual property contributions. The regulations affect donees receiving net income from qualified intellectual property contributions after June 3, 2004.

June 20, 2005 2005–25 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-25

Internal Revenue Bulletin 2005-25

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