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
Standard Industry Fare Level (SIFL) formula (RR 61) 38, 538 Stocks:
Disallowance of deduction for reacquisition payments, divi dends paid by corporation not maintaining employee stock ownership plan (ESOP) (REG–133578–05) 39, 610 Golden parachute payments, effect of election under section
83(b) for purposes of section 280G (RR 39) 27, 1 Subchapter T cooperatives, return required (REG–149436–04)
35, 454 Substitute for return, Internal Revenue officer or employee (TD
- 36, 468 ; (REG–131739–03) 36, 494 Substitute Forms W-2 and W-3, general rules and specifications
(RP 65) 38, 564 Tax conventions:
Canadian memorandum of understanding (MOU) on MAP
(Ann 47) 28, 71 Representations required to claim exemption from withhold ing tax on personal services income under U.S. income tax treaties, students/teachers (RP 44) 29, 110 Third party not liable for tax, relief under sections 6325(b)(4) and
7426(a)(4) (RR 50) 30, 124 Tobacco marketing quotas, tax treatment of termination pay ments (Notice 51) 28, 74 ; (Notice 57) 32, 267 Uniform capitalization:
Simplified methods, assets produced on a routine and repeti tive basis (RR 53) 35, 425 Simplified service cost and simplified production methods,
assets produced on a routine and repetitive basis, guidance (TD 9217) 37, 498 ; (REG–121584–05) 37, 523 Utility companies, financing order by state agency (RP 62) 37,
507
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