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Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334

INCOME TAX—Cont.

Internal Revenue Bulletin 2005-26 · 2026-10-03 edition · updated 2026-10-04 · United States

U.S. and Swiss pension plans for tax treaty benefits, agree ment (Ann 3) 2, 270 U.S.-Austria income tax treaty, taxation of certain scholar ships (Ann 22) 14, 826 U.S.-New Zealand MAP Agreement regarding treatment of

income derived through certain fiscally transparent entities (Ann 17) 10, 673 Tax-exempt leasing involving defeasance (Notice 13) 9, 630 Taxpayers expatriating after June 3, 2004, transition guidance

(Notice 36) 19, 1007 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 86 TeleFile program, termination (Ann 26) 17, 969 Testimony or production of records in a court or other proceeding

(TD 9178) 11, 708 Tonnage tax regime, election (Notice 2) 3, 337 Undisclosed reportable transactions, assertion of penalty (Notice

  1. 7, 493 Waiver of spousal right of election to insure qualification of char itable remainder annuity trust (CRAT) or charitable remainder unitrust (CRUT) (RP 24) 16, 909 Withholding of tax on certain U.S. source income paid to for eign persons and information reporting regulations, revisions (REG–125443–01) 16, 912

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▸Contents — Internal Revenue Bulletin 2005-26
Internal Revenue Bulletin 2005-26

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