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
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 ; correction (Ann 78) 44, 918 1096, 1098, 1099, 5498, W-2G, and 1042-S, general rules and specifications (RP 69) 44, 864 Tax conventions:
Canadian memorandum of understanding (MOU) on MAP
(Ann 47) 28, 71 Reciprocal exemption agreement, Republic of Cape Verde
(Ann 77) 44, 855 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 U.S.-Mexico MAP Agreement regarding eligibility of fiscally
transparent entities to benefits (Ann 72) 41, 692 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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