Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82
INCOME TAX
Internal Revenue Bulletin 2005-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Accounting methods:
Automatic consent to change to a method under which a utility
may treat an up-front payment for network upgrades as not being taxable income when received (RP 35) 28, 76 Change in reporting method for eligible educational institu tion (RP 50) 32, 272 Credit card cash advance fees (RP 47) 32, 269 Uniform capitalization of costs, environmental remediation
(RR 42) 28, 67 Amended returns, qualified, John Doe summons (TD 9186); cor rection (Ann 53) 31, 258 Arbitrage rebate payments:
Address change (Notice 52) 28, 75 Late payment (RP 40) 28, 83 ATM surcharge, treatment of cardholder surcharge fees by credit
card issuers (RR 47) 32, 261 Charitable contributions, allocation and apportionment of deduc tions (TD 9211) 33, 287
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