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

INCOME TAX—Cont.

Internal Revenue Bulletin 2005-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Credits:

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

(Notice 50) 27, 14 Increasing research activities (TD 9205); correction (Ann 63)

36, 496 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 Dependent care assistance, reporting requirements (Notice 61)

39, 607 Depreciable business property, election to expense (TD 9209) 31,

153 Disaster relief:

Grants, treatment with respect to gross income (RR 46) 30,

120 Rules relating to temporary operation of ships in domestic

trade as a result of Hurricane Katrina (Notice 65) 39, 607 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 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, new 2005 form released (Ann 66) 39, 613 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:

Differential earnings rate, mutual insurance companies (RR

  1. 36, 465 Net investment income included by foreign insurance com pany on U.S. income tax return, guidance regarding computation of amount (RP 64) 36, 492 Tax on insurance companies other than life insurance compa nies (RR 40) 27, 4 Insurance, qualification of arrangements as insurance, comments

requested (Notice 49) 27, 14

September 26, 2005 vii 2005–39 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-39
Internal Revenue Bulletin 2005-39

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