Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82
EXCISE TAX—Cont.
Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States
Levy (REG–150091–02) 43, 780 Collector of collected excise taxes, duties (TD 9221) 39, 604 Disaster relief:
Postponement of deadlines for certain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 Summary and clarification of relief previously granted under
sections 6081, 6161, 6656, and 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 73) 42, 723 Electronic technologies, use for providing employee benefit no tices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 Health Savings Accounts (HSAs), employer comparable contri butions (REG–138647–04) 41, 697 Insurance, qualification of arrangements as insurance, comments
requested (Notice 49) 27, 14 Penalties:
Disclosure on reports filed with Securities and Exchange
Commission (SEC) (RP 51) 33, 296 Relief under section 6715, dyed diesel fuel (Ann 51) 32, 283 Proposed Regulations:
26 CFR 54.4980F–1, amended; use of electronic technologies for providing employee benefit notices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 26 CFR 54.4980G–0 thru –5, added; employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G (REG–138647–04) 41, 697 26 CFR 301.6020–1, added; substitute for return (REG–131739–03) 36, 494 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (REG–150088–02) 43, 774 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (REG–150091–02) 43, 780 Regulations:
26 CFR 40.6302(c)–3, amended; 40.6302(c)–3T, removed; 49.4291–1, amended; 49.4291–1T, removed; collected excise taxes, duties of collector (TD 9221) 39, 604 26 CFR 301.6020–1, removed; 301.6020–1T, added; substitute for return (TD 9215) 36, 468 Rural airport, exception to tax on the amount paid for a domestic
segment of taxable transportation by air (RP 45) 30, 141 Substitute for return, Internal Revenue officer or employee (TD
- 36, 468 ; (REG–131739–03) 36, 494
Get a plain-English answer with a citation back to this text.
Ask AI about this code