Bulletin No. 2005-36 September 6, 2005

imum tax, and the credit for prior year minimum tax. Notice 2005–10 clarified and Notice 2005–38 modified.

Rev. Proc. 2005–63, page 491. Time periods for requesting consent to change a method of accounting. For a taxpayer desiring consent to change a method of accounting provided for under certain regulations, this procedure waives the requirement to request consent within the time periods prescribed in those regulations provided the taxpayer requests consent in accordance with this procedure. Rev. Proc. 83–77 superseded.

Rev. Proc. 2005–64, page 492. This procedure provides the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Code for taxable years beginning after December 31, 2003.

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