Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82
INCOME TAX
Internal Revenue Bulletin 2005-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Accounting methods:
Automatic consent to change to a method under which a utility
may treat an up-front payment for network upgrades as not being taxable income when received (RP 35) 28, 76 Changes in method of accounting, time periods for requesting
consent (RP 63) 36, 491 Change in reporting method for eligible educational institu tion (RP 50) 32, 272 Credit card cash advance fees (RP 47) 32, 269 Uniform capitalization of costs, environmental remediation
(RR 42) 28, 67 Air transportation services subject to tax, passive losses (RR 64)
39, 600 Amended returns, qualified, John Doe summons (TD 9186); cor rection (Ann 53) 31, 258 ; correction (Ann 61) 36, 495 Arbitrage rebate payments:
Address change (Notice 52) 28, 75 Late payment (RP 40) 28, 83 ATM surcharge, treatment of cardholder surcharge fees by credit
card issuers (RR 47) 32, 261 Balanced system for measuring organizational and employee performance within IRS (TD 9227) 45, 924 ; (REG–114444–05) 45, 934 Base period T-bill rate, 2005 (RR 70) 45, 919 Charitable contributions:
Allocation and apportionment of deductions (TD 9211) 33,
287
2005–48 I.R.B. ix November 28, 2005
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