ADMINISTRATIVE

Notice 2005–52, page 75. This notice provides that, in the case of bonds subject to the 1989 regulations or the 1992 regulations, rebate payments must be filed at the same place designated by the Commissioner for bonds subject to section 1.148–3 of the regulations.

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Rev. Proc. 2005–36, page 78. Low-income housing tax credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2005.

Rev. Proc. 2005–37, page 79. This procedure establishes a safe harbor under which housing credit agencies and project owners may meet the requirements of section 42(h)(6)(B)(i) of the Code as described in Q&A-5 of Rev. Rul. 2004–82, 2004–35 I.R.B. 350, concerning extended low-income housing commitments.

Rev. Proc. 2005–38, page 81. This procedure describes how taxpayers may seek administrative relief when the Service has assessed interest for periods during which interest should have been suspended under section 6404(g) of the Code.

Rev. Proc. 2005–39, page 82. This procedure updates Rev. Rul. 82–29 to allow corporate officers or authorized agents to sign additional employment tax related documents using alternative signature methods. Rev. Rul. 82–29 modified and clarified.

Rev. Proc. 2005–40, page 83. This procedure provides issuers of state or local bonds subject to Code section 148(f)(3) and regulations section 1.148–3(g) with procedures for correcting a failure to timely pay the proper amount of arbitrage rebate. The procedure also modifies Rev. Proc. 90–11, 1990–1 C.B. 469, which provides similar procedures for bonds subject to regulations section 1.148–1T. The modification provides a new address for filing late rebate payments and related requests. Rev. Proc. 90–11 modified.

July 11, 2005 2005–28 I.R.B.