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

INCOME TAX—Cont.

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

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 8884, New York Liberty Zone Business Credit, obsolete for tax years after December 31, 2004 (Ann 79) 45, 941 Information reporting, returns by donees relating to qualified in tellectual property contributions (TD 9206); correction (Ann 49) 29, 119 Institute on Current Issues in International Taxation (Ann 81) 45,

941 Insurance companies:

Differential earnings rate, mutual insurance companies (RR

  1. 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 November 2005 (RR 71) 45, 923 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 Taxpayer remedies when the Service fails to suspend interest

as required by section 6404(g) (RP 38) 28, 81 Inventory:

LIFO, price indexes used by department stores for:

May 2005 (RR 45) 30, 123 June 2005 (RR 56) 35, 427 July 2005 (RR 63) 39, 603 August 2005 (RR 69) 44, 852 September 2005 (RR 73) 48, 1050 LIFO recapture by corporations holding LIFO inventory indi rectly (TD 9210) 33, 290 ; correction (Ann 64) 37, 537 Joint return elections, section 6020 documents and waivers (RR

  1. 37, 505 Judicial remedy for third person asserting wrongful levy (RR 49)

30, 125

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

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