Abbreviations›Rev. Rul. 2005-75, 2005-49 I.R.B. 1073
INCOME TAX—Cont.
Internal Revenue Bulletin 2005-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Corporations:
Corporate formations, capital contributions (Notice 70) 41,
694 Corporate reorganizations, corporate acquisitions, spin-offs
(RR 65) 41, 684 Corporate reorganizations, guidance on the measurement of
continuity of interest (TD 9225) 42, 716 Definition and tax treatment of a stapled foreign corporation
(TD 9216) 36, 461 Determining a U.S. shareholder’s pro rata share of subpart F
income (TD 9222) 40, 614 Dividends received deduction (DRD), foreign tax credit, for eign currency, and alternative minimum tax (Notice 64) 36, 471 Effect of certain exchanges on gain recognition agreements
(Notice 74) 42, 726 Election to treat members of family as single S corporation
shareholder (Notice 91) 51, 1164 Exclusions from gross income of foreign corporations (TD
- 37, 503 Special rule regarding certain section 951 pro rata share allo cations (REG–129782–05) 40, 675 Cost-of-living adjustments for inflation for 2006 (RP 70) 47, 979 Cost sharing arrangement, methods to determine taxable income
in connection with (REG–144615–02) 40, 625 Credits:
Clean renewable energy bonds (Notice 98) 52, 1211 Enhanced oil recovery credit, 2005 inflation adjustment (No tice 56) 32, 266 Exception from credit disallowance under section 901(l) for
certain back-to-back computer software licensing arrangements (Notice 90) 51, 1163 Health coverage tax credit (HCTC), miscellaneous issues
(Notice 50) 27, 14 Increasing research activities (TD 9205); correction (Ann 63)
36, 496 Low-income housing credit:
Carryovers to qualified states, 2005 National Pool (RP 36)
28, 78 Elimination of requirement to file Form 8609, Low-In come Housing Credit Allocation and Certification, with federal return for each of 15 taxable years (TD 9228) 47, 972 Safe harbor for extending low-income housing commit ments (RP 37) 28, 79 Satisfactory bond, “bond factor” amounts for the period:
January through September 2005 (RR 44) 29, 87 January through December 2005 (RR 67) 43, 771 Suspension of certain requirements under section 42 due
to Hurricane Katrina (Notice 69) 40, 622 Deficiency procedures, use of mathematical or clerical error as sessments (RR 51) 31, 163 Dependent care assistance, reporting requirements (Notice 61)
39, 607 Depreciable business property, election to expense (TD 9209) 31,
153
December 27, 2005 x 2005–52 I.R.B.
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