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

INCOME TAX—Cont.

Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States

Levy (REG–150091–02) 43, 780 Compensation for labor or personal services, basis for determin ing source (TD 9212) 35, 429 Corporations:

Corporate formations, capital contributions (Notice 70) 41,

694 Corporate reorganizations, corporate acquisitions, spin-offs

(RR 65) 41, 684 Corporate reorganizations, guidance on the measurement of

continuity of interest (TD 9225) 42, 716 Definition and tax treatment of a stapled foreign corporation

(TD 9216) 36, 461 Determining a U.S. shareholder’s pro rata share of subpart F

income (TD 9222) 40, 614 Dividends received deduction (DRD), foreign tax credit, for eign currency, and alternative minimum tax (Notice 64) 36, 471 Effect of certain exchanges on gain recognition agreements

(Notice 74) 42, 726 Exclusions from gross income of foreign corporations (TD

  1. 37, 503 Special rule regarding certain section 951 pro rata share allo cations (REG–129782–05) 40, 675 Cost sharing arrangement, methods to determine taxable income

in connection with (REG–144615–02) 40, 625 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 January through December 2005 (RR 67) 43, 771 Suspension of certain requirements under section 42 due

to Hurricane Katrina (Notice 69) 40, 622 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:

For tax-exempt bond issuers affected by Hurricane Katrina

(Ann 69) 40, 681 Grants, treatment with respect to gross income (RR 46) 30,

120 Leave-based donation programs, Hurricane Katrina (Notice

  1. 40, 622

October 31, 2005 ix 2005–44 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-44
Internal Revenue Bulletin 2005-44

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