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Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82

INCOME TAX—Cont.

Internal Revenue Bulletin 2005-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Charitable remainder unitrusts (CRUTs):

Inter vivos:

For a term of years (RP 53) 34, 339 For one measuring life (RP 52) 34, 326 With concurrent and consecutive interests for two measur ing lives (RP 55) 34, 367 With consecutive interests for two measuring lives (RP 54)

34, 353 Testamentary:

For a term of years (RP 57) 34, 392 For one measuring life (RP 56) 34, 383 With concurrent and consecutive interests for two measur ing lives (RP 59) 34, 412 With consecutive interests for two measuring lives (RP 58)

34, 402 Compensation for labor or personal services, basis for determin ing source (TD 9212) 35, 429 Credits:

Enhanced oil recovery credit, 2005 inflation adjustment (No tice 56) 32, 266 Health coverage tax credit (HCTC), miscellaneous issues

(Notice 50) 27, 14 Low-income housing credit:

Carryovers to qualified states, 2005 National Pool (RP 36)

28, 78 Safe harbor for extending low-income housing commit ments (RP 37) 28, 79 Satisfactory bond, “bond factor” amounts for the period

January through September 2005 (RR 44) 29, 87 Deficiency procedures, use of mathematical or clerical error as sessments (RR 51) 31, 163 Depreciable business property, election to expense (TD 9209) 31,

153 Disaster relief grants, treatment with respect to gross income (RR

  1. 30, 120 Disciplinary actions involving attorneys, CPAs, enrolled agents,

and enrolled actuaries (Ann 48) 29, 111 Dual consolidated loss (REG–102144–04); correction (Ann 56)

33, 318 E-file provider responsibilities (RP 60) 35, 449 Employer-provided vehicles, cents-per-mile valuation rule, reg ulations sections 1.61–21(d) and (e) (RP 48) 32, 271 Forms:

W-4, specifications for filing electronically (RP 42) 30, 128 1098, 1099, 5498 and W-2G, requirements for filing electronically or magnetically (revised 8-2005) (RP 49) 31, 165 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filing electronically or magnetically (RP 41) 29, 90 Information reporting, returns by donees relating to qualified in tellectual property contributions (TD 9206); correction (Ann 49) 29, 119 Insurance companies, tax on insurance companies other than life

insurance companies (RR 40) 27, 4 Insurance, qualification of arrangements as insurance, comments

requested (Notice 49) 27, 14

2005–35 I.R.B. v August 29, 2005

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▸Contents — Internal Revenue Bulletin 2005-35
Internal Revenue Bulletin 2005-35

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