INCOME TAX—Cont. — Internal Revenue Bulletin 2005-44

Postponement of deadlines for certain acts under section

7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 Rules relating to temporary operation of ships in domestic

trade as a result of Hurricane Katrina (Notice 65) 39, 607 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 Disciplinary actions involving attorneys, CPAs, enrolled agents,

and enrolled actuaries (Ann 48) 29, 111 ; (Ann 76) 42, 765 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 Estimated income tax payments by individuals (TD 9224) 41,

688 Forms:

W-4, specifications for filing electronically (RP 42) 30, 128 1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 69) 44, 864 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

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 Stock held by foreign insurance companies (TD 9226) 43, 772 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 Interest:

Foreign bank interest expense allocation to effectively con nected income (Notice 53) 32, 263 Investment:

Federal short-term, mid-term, and long-term rates for:

July 2005 (RR 38) 27, 6 August 2005 (RR 54) 33, 289 September 2005 (RR 57) 36, 466 October 2005 (RR 66) 41, 686 Rates:

Farm real property, special use value (RR 41) 28, 69 ; cor rection (Ann 50) 30, 152 Underpayments and overpayments, quarter beginning:

October 1, 2005 (RR 62) 38, 557