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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

8596, specifications for filing electronically or magnetically, Publication 1516 (RP 29) 22, 1118 8693, Low-Income Housing Credit Disposition Bond, new procedure for filing (Ann 43) 26, 1376 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

  1. 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

  1. 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 Relating to qualified intellectual property contributions (TD

  1. 25, 1283 ; (REG–158138–04) 25, 1341 Insurance companies:

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

21, 1087 Insurance contract defined (RR 6) 6, 471 Life insurance contract, attained age of insured under section

7702 (REG–168892–03) 25, 1293 Premium stabilization reserves (RR 33) 23, 1155 Prevailing state assumed interest rates, 2005 (RR 29) 21, 1080 Tentative differential earnings rate (Notice 18) 9, 634 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 May 2005 (RR 27) 19, 998 June 2005 (RR 32) 23, 1156 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2005 (RR 15) 11, 720 July 1, 2005 (RR 35) 24, 1214 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

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

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