Abbreviations›Rev. Rul. 2005-75, 2005-49 I.R.B. 1073
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2005-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Regulations:
26 CFR 1.79–1, amended; 1.83–3, amended; 1.402(a)–1, amended; value of life insurance contracts when distributed from a qualified retirement plan (TD 9223) 39, 591 26 CFR 1.408A–4, amended; 1.408A–4T, added; converting an IRA annuity to a Roth IRA (TD 9220) 39, 596 26 CFR 1.411(d)–3, revised; 1.411(a)–4, (d)–4, amended; 54.4980F–1, amended; section 411(d)(6) protected benefits (TD 9219) 38, 538 Settlement initiative to resolve certain tax transactions (Ann 80)
46, 967 Stocks, disallowance of deduction for reacquisition payments,
dividends paid by corporation not maintaining employee stock ownership plan (ESOP) (REG–133578–05) 39, 610
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