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

EXCISE TAX—Cont.

Internal Revenue Bulletin 2005-48 · 2026-10-03 edition · updated 2026-10-04 · United States

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 1.34–1, revised; 1.34–2 thru –6, removed; 1.1361–4, –6, amended; 301.7701–2, amended; disregarded entities, employment and excise taxes (REG–114371–05) 45, 930 26 CFR 53.6081–1, added; 55.6081–1, added; 156.6081–1, added; 157.6081–1, added; extension of time for filing returns (REG–144898–04) 48, 1062 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 53.6081–1, removed; 53.6081–1T, added; 55.6081–1, removed; 55.6081–1T, added; 156.6081–1, removed; 156.6081–1T, added; 157.6081–1, removed; 157.6081–1T, added; 301.6081–2T, added; extension of time for filing returns (TD 9229) 48, 1051 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 Settlement initiative to resolve certain tax transactions (Ann 80)

46, 967 Substitute for return, Internal Revenue officer or employee (TD

  1. 36, 468 ; (REG–131739–03) 36, 494 Taxable communications services (Notice 79) 46, 952

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▸Contents — Internal Revenue Bulletin 2005-48
Internal Revenue Bulletin 2005-48

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